Irpin legal chronicles

POLITICAL RIGHTS AND FREEDOMS UNDER MARTIAL LAW IN UKRAINE: CONSTITUTIONAL GUARANTEES AND SECURITY CHALLENGES

O. I. Kosilova, I. P. Fedirko — Sat, 14 Mar 2026 00:00:00 +0100

The article presents a comprehensive analysis of the legal framework governing the restriction of political rights and freedoms in Ukraine under martial law, introduced in response to the large-scale armed aggression of the Russian Federation. It examines the constitutional limits of permissible restrictions on citizens’ rights and their compliance with international standards, including the International Covenant on Civil and Political Rights, the Convention for the Protection of Human Rights and Fundamental Freedoms, the Geneva Conventions, and the Rome Statute.

The study explores the mechanisms for termination of political party activities, limiting electoral processes and peaceful assemblies, and preserving the right to petition as one of the non-derogable rights, even in emergency situations. The article analyzes the implementation of such restrictions at the national level, particularly on the basis of presidential decrees, decisions of the National Security and Defense Council of Ukraine, and current legislation. It substantiates that legality, proportionality, and temporariness are key conditions for the legitimacy of state actions in the sphere of national security protection. The article concludes with the need to enhance transparency in law enforcement and to improve judicial and international oversight mechanisms.

AUTOMATED SEIZURE OF FUNDS AND DEBT WRITEOFF: BALANCE OF EFFICIENCY AND HUMAN RIGHTS PROTECTION

I. O. Kotovich — Sat, 14 Mar 2026 00:00:00 +0100

The article provides a comprehensive analysis of Draft Law No. 14005, which envisages the digital transformation of enforcement proceedings in Ukraine. The mechanisms of full automation of the processes of seizure of funds and removal of restrictions without human participation are investigated.

The author focuses on the problems of integrating the Unified Register of Debtors with banking systems and the "Diia" application, as well as on the risks of human rights violations due to technical errors ("false positive").

Enforcement proceedings in Ukraine are undergoing fundamental changes due to the need to fulfill obligations to the European Union within the Ukraine Facility instrument. Draft Law No. 14005 proposes a transition from "paper" enforcement to the E-enforcement model, where automated interaction of registers plays a key role. This allows speeding up the execution of court decisions but creates new challenges for the protection of property rights.

Particular attention is paid to the analysis of the conclusions of the relevant committees of the Verkhovna Rada of Ukraine, which point to conflicts between the rules on automatic removal of seizure and legislation on banking secrecy. The threats of "blind" blocking of assets and the lack of an effective mechanism for quickly appealing the actions of the automated system are considered.

It is concluded that the digitalization of enforcement proceedings is an inevitable stage in the development of the legal system, but it must be accompanied by the introduction of safeguards against arbitrary interference of algorithms in the property rights of citizens. Ways to improve the draft law to achieve a balance between the speed of debt collection and guarantees of human rights are proposed.

SOME ISSUES OF PROTECTION OF COPYRIGHT AND RELATED RIGHTS IN UKRAINE UNDER MARTIAL LAW

N. V. Lagovska — Sat, 14 Mar 2026 00:00:00 +0100

The article examines the current issues of protecting copyright and related rights in Ukraine under martial law, which was introduced due to the armed aggression of the Russian Federation against Ukraine. The study analyzes national legislation, including the Civil Code of Ukraine, the Law of Ukraine «On Copyright and Related Rights,» the Constitution of Ukraine, as well as relevant provisions of international legal instruments regulating the establishment, exercise, and protection of copyright and related rights. It is determined that martial law significantly complicates the realization of rights by authors and rights holders due to limited functioning of courts in temporarily occupied territories, overloading of judicial bodies in government-controlled areas, and the lack or insufficient development of remote legal procedures. The article considers the classification of protection mechanisms, which are divided into judicial and non-judicial methods, and highlights their advantages and limitations under martial law. Particular attention is given to the principle of presumption of authorship, the importance of documenting the creation of copyrighted works, securing proprietary rights, and executing contracts for the realization of authors’ economic rights. The study proposes concrete measures to improve the protection system, including the introduction of remote judicial proceedings, electronic registration of copyright, special administrative procedures for rapid cessation of violations, increasing legal awareness of authors and rights holders, and involving international support and cooperation. The implementation of these measures will allow more effective protection of copyright and related rights, ensure stable functioning of creative individuals and rights holders, support the development of the intellectual property system, and contribute to preserving Ukraine’s cultural and scientific achievements during martial law. The results of the study are relevant for legal scholars, practitioners, policymakers, and international organizations involved in the protection of intellectual property rights under emergency conditions.

THE PHENOMENON OF BUSSIFICATION AND HUMAN RIGHTS IN UKRAINE: SEARCHING FOR BALANCE IN THE CONDITIONS OF MARTIAL LAW

K. S. Lisova, M. F. Anisimova — Sat, 14 Mar 2026 00:00:00 +0100

The article examines the mobilization policy of the state, taking into account the modern realities of wartime in the context of compliance with Ukraine's international obligations to ensure human rights. The analysis of methods and means of its implementation by Territorial Center of Recruitment (TCR) is carried out. The most painful problems of the mobilization process for military conscripts for Ukrainian society are determined. It is emphasized that the identified distortions in its implementation are one of the tangible destabilizing factors in the development of civil society in Ukraine during a turbulent period of history for the state, when the unity of its citizens is the key to victory in the war. The dynamics of budget policy in recent years are considered in view of the specifics of the military present. The need to change the distribution of budget expenditures during the period of martial law in the state with undisputed priority given to defense needs is emphasized. The opinion on the expediency of directing the funds confiscated from corrupt officials in full to finance the Armed Forces of Ukraine, in particular, to increase the salaries of military personnel, is substantiated. It is proposed to establish a ban on increasing the costs of paying the deputy corps and other civil servants, which is already significantly higher than the average in the country, for the period of martial law, in order to ensure a unified approach for all categories of the population and a balance of interests of all participants in the budget process. The belief in the importance of continuing research into the specified area of development of Ukrainian society, its legal regulation in order to prevent the formation of a gap between the authorities and the army and that active part of Ukrainian society that is very much rooting for our victory and peace on fair terms, as well as the successful post-war restoration of Ukraine, is expressed.

PROTECTION OF EMPLOYEES FROM MOBBING: LEGAL MECHANISMS AND IMPLEMENTATION CHALLENGES

L. D. Meniv, D. O. Liubovets — Sat, 14 Mar 2026 00:00:00 +0100

The article examines the phenomenon of workplace mobbing as one of the most dangerous forms of psychological violence within labor relations, posing a serious threat to the realization of employees’ rights to dignified and safe working conditions. The essence, key characteristics, and consequences of mobbing for both employees and organizations are defined. It is emphasized that systematic harassment in the workplace leads not only to emotional and psychological harm but also to violations of labor rights, reduced productivity, and deterioration of the overall organizational climate.

The study analyzes the current state of legal regulation aimed at preventing and combating mobbing in Ukraine. Special attention is paid to recent amendments to the Labor Code of Ukraine, which officially prohibit mobbing as a form of discrimination. The article highlights the rights of employees to protection against psychological pressure and the obligations of employers to ensure a safe and respectful working environment.

The author identifies major problems in the implementation of existing legal mechanisms, such as difficulties in proving mobbing cases, lack of effective investigation procedures, insufficient legal awareness among employees, and weak institutional control.

Finally, the paper proposes directions for improving legislation and practice: clearer legal definitions of mobbing, internal reporting and prevention mechanisms, promotion of legal literacy, and development of a zero-tolerance corporate culture. It concludes that only a comprehensive approach – combining legal, organizational, and educational measures – can ensure real protection of workers and strengthen the principle of human dignity in the workplace.

COPYRIGHT PROTECTION IN THE NFT ECOSYSTEM: THE DILEMMA OF THE LEGAL NATURE OF A TOKEN

A. М. Novytsky, A. О. Milevska, V. S. Kovbasyuk — Sat, 14 Mar 2026 00:00:00 +0100

This article examines the main problems of protecting copyright objects embodied in non-fungible tokens (NFTs) in the context of fragmented regulation of digital assets in Ukraine. It is established that, according to current legislation, an NFT should be qualified as a digital thing (virtual asset), and not as an independent copyright object.

Particular attention is paid to the distinction between ownership of the token itself and property rights to the work. Using the method of legal modeling, the ability of a smart contract to perform the functions of a license agreement is clarified; It is proven that without compliance with the requirements of the law and a direct indication of the transfer of rights, a smart contract is only a technical mechanism that does not grant the buyer property rights to the work, which leads to a legal conflict regarding the scope of the buyer's rights.

The authors also analyze the problem of unauthorized creation of NFT, given that NFT is technically not a copy of the work, which complicates the qualification of infringement. Using the example of international court precedents (Hermès v. Rothschild, VEGAP v. MANGO), the lack of a unified approach in world practice is proven. It is proposed to consider NFT as a form of registration of property rights (in the status of a secured virtual asset) and the need for legislative regulation of these legal relations to protect the rights of creators and investors is substantiated.

DNA ANALYSIS AS A TOOL FOR ESTABLISHING TRUTH IN WARFARE: A FORENSIC APPROACH

А. М. Lazebnyi, О. О. Lazebnа, L. V. Batiuk — Sat, 14 Mar 2026 00:00:00 +0100

The article examines the theoretical and practical aspects of the application of DNA analysis in forensics, in particular in the context of military operations using the example of Ukraine. The evolution of the development of molecular genetic research methods based on the study of the unique human genetic code and the main technologies of forensic DNA analysis are described, including the analysis of short tandem repeats (STR), mitochondrial DNA (mtDNA) and single nucleotide polymorphisms (SNP). The historical context of the development of the field is reviewed, in particular the contribution of Ukrainian scientists and researchers, as well as the analysis of the introduction of DNA analysis into Ukrainian forensic examination since the early 1990s.

Particular attention is paid to the practical application of DNA analysis for the identification of bodies of deceased servicemen and civilians, the recording of war crimes, in particular sexual violence, as well as providing an evidentiary base for national and international investigations. The article examines the regulatory framework, organizational mechanisms for body retrieval, and challenges that arise during molecular genetic examinations in combat conditions.

The article emphasizes the importance of mobile DNA laboratories that facilitate the rapid identification of victims in frontline areas, and provides examples of international support for these initiatives. It also analyzes the issues of preservation and transportation of samples, ethical issues related to the use of genetic information, and the prospects for the development of the industry in the context of modern challenges.

The conclusions emphasize that DNA analysis is not only a high-tech tool of forensics, but also a key element in restoring the truth of war, protecting human rights, documenting crimes, and ensuring justice at the individual and societal levels.

FOREIGN EXPERIENCE IN COUNTERING RECIDIVISM

O. V. Sirenko, R. V. Glukh — Sat, 14 Mar 2026 00:00:00 +0100

The article provides a comprehensive analysis of foreign experience in countering recidivism and identifies key trends that shape contemporary approaches to preventing repeat criminal offenses. Recidivism remains one of the most complex and socially dangerous problems of modern criminal justice. The article is devoted to the analysis of foreign experience in combating recidivism and the assessment of the effectiveness of various models of resocialization and prevention. Particular attention is paid to the practices of Norway, the USA, Canada, and the UK, in particular: the humanistic model of the Norwegian prison system, the reforms of the US Federal Bureau of Prisons, the work of drug courts in the United States and Canada, and the Second Chance social enterprise program for former prisoners in the United Kingdom.

A comparative analysis of innovative tools was conducted: electronic surveillance, intensive probation programs, educational and professional training, medical and psychological interventions, and labor integration of convicts. The conclusions show that the most effective way to combat recidivism is based on a comprehensive combination of criminal law, social, psychological, and educational measures, a personalized approach to convicts, and active support for their social integration. The proposed conclusions can serve as a scientifically sound basis for improving the Ukrainian criminal justice system and increasing the effectiveness of preventive and rehabilitation programs.

Particular attention is paid to innovative prevention mechanisms, including electronic surveillance, risk-oriented tools for assessing offender behavior, digital systems for predicting recidivism, interagency cooperation between social services and the probation service, and the implementation of psychotherapeutic support and vocational training programs in places of deprivation of liberty.

The study demonstrates that the most effective models for combating recidivism are based on a combination of two key components: ensuring public safety and creating conditions for the successful resocialization of convicts.

Based on a summary of positive practices, recommendations have been formulated regarding the possibilities for their adaptation to the Ukrainian context. The results obtained can be used in further scientific research, as well as in the formation of a national strategy for the prevention of recidivism.

USE OF BIOMETRIC DATABASES AND OTHER BIOMETRIC TECHNOLOGIES IN THE INTERNATIONAL SEARCH FOR CRIMINALS

V. V. Topchii — Sat, 14 Mar 2026 00:00:00 +0100

The article is devoted to the analysis of the use of biometric technologies in the international search for criminals. It considers the main types of biometric data and technologies used to identify offenders, as well as international and foreign experience in integrating such systems into law enforcement activities. Particular attention is paid to the effectiveness of biometric databases, legal aspects, personal data protection issues, and the potential for improving the effectiveness of international cooperation in combating transnational crime.

The purpose of the study is to comprehensively analyze foreign and international experience in the use of biometric technologies and databases in the search for criminals, assess their effectiveness, and identify opportunities for adapting best practices to improve the effectiveness of the national criminal justice system and international cooperation in combating transnational crime.

The article examines international and foreign experience in the use of biometric technologies and databases in the search for criminals. It analyzes modern methods of identification, such as fingerprints, DNA, facial, voice, and iris recognition, as well as their integration into international systems, in particular INTERPOL and Europol. The author draws attention to the effectiveness of biometric technologies in increasing the accuracy and speed of identification, the efficiency of search operations, and reducing the time required for investigations. At the same time, issues related to data confidentiality, the lack of unified standards for information exchange, and the ethical aspects of using biometrics are considered. Particular attention is paid to the potential for adapting international experience to the Ukrainian criminal justice system in order to improve the effectiveness of national and international investigative measures. The study emphasizes the need for a comprehensive approach that combines technology, standards, and human rights protection for the successful implementation of biometrics in the field of international criminal investigation.

THE OBJECTIVE ASPECT OF ILLEGAL PRIVATIZATION OF STATE AND MUNICIPAL PROPERTY: AN ANALYSIS OF METHODS AND FORMS OF OFFENSE

I. G. Biriukova, D. V. Sulima — Sat, 14 Mar 2026 00:00:00 +0100

The article conducts a comprehensive scientific study of the objective side of the composition of the criminal offense, provided for in Art. 233 of the Criminal Code of Ukraine, in the context of modern transformations of property relations and digitalization of privatization processes. The relevance of the topic is due to the need to protect the material basis of the state and territorial communities from latent and intellectualized encroachments that adapt to the latest regulatory conditions.

The authors emphasize the blanket nature of the analyzed norm, which requires a systematic analysis of regulatory legislation, primarily the Law of Ukraine "On Privatization of State and Communal Property". The work reveals in detail the legal regime of state and communal property as objects of crime, highlights their significance and public nature. Special attention is paid to the distinction between violations of the privatization procedure in the state sphere and the sphere of local self-government, where abuses are often associated with the authorities going beyond their powers.

Within the framework of the study of the objective side of illegal privatization, a classification and substantive analysis of four legally defined methods of committing a crime were carried out: privatization in a manner not provided for by law; use of forged privatization documents; privatization of property that is not subject to alienation; privatization by an unauthorized person.

Of particular scientific interest is the analysis of the latest methods of manipulation in digital trading systems. The conclusions emphasize the need for a clear distinction between procedural errors and criminally punishable acts, where the defining criterion is the intentional removal of property outside the competitive environment. Directions for improving legislation to prevent abuse in the field of electronic trading are proposed.

FEATURES OF LEGISLATIVE ACTIVITY IN THE CRIMINAL-LEGAL SPHERE IN THE CONDITIONS OF WAR IN UKRAINE

O. M. Bodunova, I. V. Hrytsyuk — Sat, 14 Mar 2026 00:00:00 +0100

The article is devoted to the analysis of transformations in criminal lawmaking in Ukraine under the influence of full-scale armed aggression. The paper reveals five key features of lawmaking in wartime: increased speed of legislative changes; criminalization of new forms of socially dangerous behavior; increased liability for crimes against national security, military and war crimes; growing influence of law enforcement agencies on the formation of criminal policy; priority of security over humanization of law. Particular attention is paid to the implementation of international humanitarian and criminal law norms in the national legal system. The author notes that, despite the justified need for a rapid legislative response to threats, there is a danger of violating the principle of legal certainty, which is critically important in the field of criminal law. The conclusions justify that contemporary law-making practice forms a unique experience, which in the future may become the basis for modernizing criminal legislation, taking into account public safety standards, human rights, and Ukraine's international obligations.

The article contains examples of legislative changes, generalizations of practice, and proposals for improving criminal policy in the post-war period. These changes are a natural response to an emergency situation, but at the same time they create a number of risks, among which the fragmentation of legislation, the deterioration of legal norms, and the violation of the principle of legal certainty are particularly dangerous.

At the same time, the practices and experience gained during the war can and should become the basis for further modernization of Ukraine's criminal legislation. In the post-war period, it is necessary to conduct a comprehensive legal assessment of the changes that have been introduced and to implement systemic reforms aimed at ensuring a balance between the protection of state sovereignty, human rights, and the principles of the rule of law.

RESTRICTIONS ON THE RIGHT TO RECONCILIATION IN SUBSTANTIVE AND PROCEDURAL CRIMINAL LAW: REASONABLENESS OF RESTRICTIONS

I. О. Kasianov — Sat, 14 Mar 2026 00:00:00 +0100

The article examines the peculiarities of applying the institution of reconciliation in criminal proceedings in Ukraine within the context of developing restorative justice. It has been established that reconciliation plays a key role in achieving a balance between the interests of the victim, the offender, and society, as it not only ensures compensation for damage but also promotes the resocialisation of the person who committed the offence. It has been substantiated that the institution of reconciliation represents an effective alternative mechanism for resolving criminal law conflicts, capable of reducing the burden on the judicial system and contributing to the humanisation of criminal policy.

The provisions of the current Criminal Code of Ukraine, the Criminal Procedure Code of Ukraine, and the draft of the new Criminal Code of Ukraine, which define the grounds and limits for applying reconciliation, have been analysed. The study explores international standards and foreign experience, where reconciliation mechanisms are widely used within the framework of restorative justice. It has been determined that excessive legislative restrictions, particularly those linked to the severity of the offence, limit the potential of reconciliation in achieving its main objective — the restoration of social justice.

It has been proven that the effectiveness of reconciliation depends on the voluntary participation of the parties, the offender’s genuine remorse, and the willingness to compensate for the harm caused. It has been found that reconciliation is especially important in cases involving minors, where the combination of dialogue with the victim and educational measures significantly reduces the risk of reoffending. It has been emphasised that inconsistencies in court practice regarding the application of reconciliation in Ukraine necessitate the development of unified approaches and clear procedural mechanisms.

It has been summarised that the institution of reconciliation has significant potential for strengthening the principles of humanism, economy of criminal repression, and the orientation of justice towards restoring the rights of victims. It is proposed to expand the scope of reconciliation, to promote mediation as an effective tool for conflict resolution, and to incorporate corresponding provisions into the draft of the new Criminal Code of Ukraine. The findings of the study have both theoretical and practical significance, as they contribute to the improvement of legal regulation and the formation of modern judicial practice that aligns with international restorative justice standards.

CRIMINOLOGICAL CHARACTERISTICS OF AN ACCOMPLICE TO AN AGGRESSOR STATE

A. L. Kuksiuk — Sat, 14 Mar 2026 00:00:00 +0100

The article is devoted to the criminological analysis of persons who commit aiding and abetting the aggressor state, provided for by Art. 111-2 of the Criminal Code of Ukraine. The formulation of the problem is due to the armed aggression of the Russian Federation against Ukraine, which has created serious challenges for national security. One of the most threatening manifestations of internal destabilization is the activities of socially adapted persons who, while not being classic subjects of state treason, provide material, resource, informational or propaganda support to the aggressor state. The introduction of Art. 111-2 of the Criminal Code of Ukraine in April 2022 eliminated the legislative gap, however, the criminological study of this category of persons is only gaining relevance.

The paper analyzes the socio-demographic, socio-role, moral-psychological and criminal-legal characteristics of persons who are accomplices to the aggressor state. Socio-demographic characteristics include age, education, professional activity, social status and place of residence, which allows to identify groups at increased risk. Socio-role characteristics include position in society, access to resources and information, professional and official function, which is potentially used to assist the aggressor. The moral and psychological sphere is determined by the priority of personal benefit or security over state interests, a high level of adaptability to external changes, a tendency to manipulation and moral justification of illegal actions. Criminal-legal characteristics include the presence of direct intent, a special goal of supporting the aggressor and specific forms of aiding and abetting. Based on the analysis, a typology of abettors was identified, which includes ideological, materially motivated, passive conformist, professional-role and combined categories. Such a classification allows to predict the behavior of individuals, assess the level of social danger and improve preventive measures. The results of the study emphasize the need to form a holistic criminological portrait of individuals who commit aiding and abetting the aggressor state, which will contribute to more effective law enforcement and an increase in the level of national security.

The proposed approach to criminological analysis combines systemic and comprehensive methods, which allows integrating social, psychological and legal characteristics to predict criminal behavior, improve prevention measures and develop methodological recommendations.

LAW ENFORCEMENT BODIES AS A COMPONENT OF THE SECURITY AND DEFENSE SECTOR OF UKRAINE: PRACTICAL ASPECTS OF REFORM

H. L. Chyhryna — Sat, 14 Mar 2026 00:00:00 +0100

The article deals with the practical aspects of reforming law enforcement bodies as a component of the Ukrainian security and defense sector; the article studies terminological discrepancies and conflicts that arise when using the terms "law enforcement bodies", "law enforcement agencies", "law enforcement authorities"; foreign experience of law enforcement activities and the functioning of certain law enforcement agencies; national legislation on the system of law enforcement agencies and their functional purpose as a component of the Ukrainian security and defense sector.

The objective of the article is to clarify the meaning of the terms "law enforcement agencies", "law enforcement authorities" and "law enforcement bodies", taking into account foreign experience in law enforcement activities, Also the aim of the article is to define the system of law enforcement bodies and their functional purpose as a component of the security and defense sector in Ukraine.

Based on the results of the study, it was concluded that the term "law enforcement bodies" is an academic (scientific), generic (generalizing) concept for all state executive bodies entrusted with law enforcement and implementing functions.

The terms "law enforcement bodies" and "law enforcement agencies" are completely interchangeable.

The main functions of the law enforcement bodies of Ukraine are currently constitutional (Article 131-1 of the Constitution of Ukraine).

The organization and procedure for the activities of each law enforcement body must be determined by law.

Reforming law enforcement bodies as a component of the security and defense sector in Ukraine meets the requirements of the time, since it is their activities that are directly related to the restriction of constitutional human rights, interference in the sphere of privacy (private life), the use of coercive measures, etc.

It is noted that the adoption of a basic law that would consolidate the system of law enforcement bodies of Ukraine, define the general principles, tasks, status and key functions of the activities of law enforcement bodies (law enforcement agencies, law enforcement authorities), would allow resolving terminological differences and would eliminate the conflicts that arise when using the terms "law enforcement bodies", "law enforcement authorities", "law enforcement agencies".

IMPACT OF CYBER THREATS ON NATIONAL SECURITY OF THE STATE

А. V. Harbinska-Rudenko, M. O. Kuchko — Sat, 14 Mar 2026 00:00:00 +0100

The article examines the transformation of cyber threats in 2022–2024 and their impact on the national security of Ukraine in the context of full-scale hybrid aggression. The theoretical and legal principles of analyzing cyber threats are revealed, their key types and subjects of origin are identified, and the features of technical, information-psychological and mixed attacks are outlined. It is shown that cyber attacks against energy, transport and government infrastructure are systemic in nature, create persistent risks for the functioning of state institutions and require a high level of coordination between security actors. Information operations aimed at undermining public trust, manipulating public sentiment and weakening political stability are analyzed. It is emphasized that cyber threats have a powerful economic and defense effect, as they are capable of disrupting critical processes, communications and logistics chains.

Special attention is paid to the current countermeasure strategies, in particular the regulatory framework, the activities of the State Cybersecurity and Information Security Service, CERT-UA, the National Cybersecurity Center and law enforcement agencies, as well as the practice of international cooperation of Ukraine with the EU and NATO. It is proved that despite the established institutional infrastructure, the issue of harmonizing legislation with the NIS2 Directive, strengthening industry SOC / CSIRT centers and improving mechanisms for exchanging cyber information remains relevant. The prospects of innovative solutions are emphasized, in particular the use of artificial intelligence, automated response systems and national cyber training grounds. It is concluded that increasing the cyber resilience of the state requires a comprehensive combination of legal, organizational and technological measures along with the development of a culture of cyber hygiene. It is concluded that innovative technologies and automated response systems should significantly increase the effectiveness of countering cyber threats. Attention is focused on the fact that the effectiveness of these measures depends significantly on the coordination of actions of all entities ensuring the national security of the state.

LEGAL MECHANISMS FOR CONTROLLING THE FINANCING OF POLITICAL PARTIES: NATIONAL AND EUROPEAN EXPERIENCE

M. V. Glukh, N. B. X N. B. Novуtska, A. Yu. Babenko — Sat, 14 Mar 2026 00:00:00 +0100

Control over the financing of political parties is one of the key prerequisites for ensuring the transparency of the political process, preventing corruption and building public trust in government institutions. In Ukraine, legal mechanisms for controlling the financial activities of political parties are enshrined in a number of regulatory and legal acts, but their effectiveness remains the subject of scientific debate. The need for in-depth study of legal mechanisms for controlling the financing of political parties is due to the need to harmonize Ukrainian legislation with European standards and the practice of European Union countries in the field of ensuring the transparency of political party financing. In view of this, it is relevant to study the legal mechanisms for controlling the financing of political parties in Ukraine, their effectiveness, compliance with international standards, as well as the possibilities of implementing European experience to increase the transparency of the financial activities of political parties.

The purpose of the article is to analyze the legal mechanisms of control over the financing of political parties in Ukraine, to identify the bodies that exercise control over the financing of political parties, and to identify opportunities for implementing foreign experience in order to increase transparency, accountability and efficiency of the control system in the field of financing of political parties.

To achieve the set goal, a comprehensive approach was 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 entities that ensure control over the financing of political parties. The formal-legal method was used to analyze the norms of legal acts that regulate the financing of political parties. The systemic-structural method was used to identify the main features of the legal regulation of the financing of political parties. The methods of analysis, synthesis, induction, deduction, and analogy were also used to form conclusions and proposals.

The article examines the legal aspects of state control over the financial activities of political parties in Ukraine and individual countries of the European Union. It is established that state control over financial reporting is one of the objects of general control over the financing of political parties. The regulatory and legal framework of the financial reporting of political parties is studied. A comparative analysis of the legislation on financial reporting in Poland, Lithuania, and Germany is conducted.

It is summarized that state control over the financing of political parties is a key tool for ensuring transparency, accountability, and integrity of the activities of political parties. An analysis of national and European experience shows that an effective control system is based on clearly defined financing rules, proper reporting, and the activities of specially authorized bodies that have sufficient powers to monitor and respond to identified financial violations. The Ukrainian model contains broad powers of the NACP and other bodies, but requires further improvement in view of European standards. In particular, it is advisable for Ukraine to: 1) detail the procedures for verifying financial reports and the procedure for responding to violations; 2) separation of reporting on state and private funding; 3) introduction of regular reporting to control bodies on receipt of contributions; 4) creation of an open online database on contributions (taking into account confidentiality requirements); 5) clear definition of target areas for the use of public funds by political parties.

FINANCIAL LIABILITY FOR VIOLATION OF TAX LAWS

L. M. Kasianenko, O. S. Guslev — Sat, 14 Mar 2026 00:00:00 +0100

The article is devoted to the characteristics of financial liability for violations of laws on taxation, determining its essence, features, regulatory principles and problems of law enforcement, as well as the formation of proposals for its improvement. The largest filling of budgets is provided by tax revenues. During the period of martial law, the relevance increases and there is a need to create a clear and effective mechanism for combating violations of financial legislation. It is noted that given Ukraine's desire to integrate into the European legal space and become a full member of the EU, the issue of improving financial responsibility is becoming particularly relevant and should become one of the priority areas of its reform. The experience of the EU and the USA, where financial and legal mechanisms are developed comprehensively, systematically, taking into account numerous practical aspects of the activities of the state and financial authorities, as well as focusing on the interests of the taxpayer and civil society, can become an extremely useful guide in improving the application of financial responsibility. It is noted that despite the existing sanctions, Ukrainian legislation contains a significant gap: a person who has committed a financial offense or corruption crime can often post bail and be released from custody. This allows for the potential use of illegally obtained funds, which poses a significant risk to financial security and the public interest, especially in cases of serious corruption and financial schemes. To increase the effectiveness of the accountability system, it is worth prohibiting the use of collateral in such cases. Inefficient management of financial resources, abuse of office, and violations of procedures can pose a serious threat to the country's national security and defense capability. According to the authors, only a balanced and phased approach will allow creating a system of transparent, fair, and predictable norms, increasing financial discipline, strengthening public trust, and ensuring the stable development of Ukraine's financial system in accordance with international standards and public expectations.

LEGAL REGULATION OF TAX CREDIT IN THE CONTEXT OF DIGITALISATION OF TAX ADMINISTRATION

O. Р. Melnyk, O. V. Glukh — Sat, 14 Mar 2026 00:00:00 +0100

The current stage of development of tax relations in Ukraine is characterised by active digitisation of value added tax administration processes, which necessitates a rethinking of approaches to the legal regulation of tax credits. Despite the introduction of the Unified Register of Tax Invoices, automated monitoring systems and electronic document management, in practice there are still a significant number of conflicts, technical limitations and controversial situations that complicate the exercise of taxpayers' right to tax credit. The problem becomes particularly acute in a state of martial law, when the smooth functioning of business and stable budget revenues are of critical importance. The lack of proper registration of tax invoices, the blocking of tax documents, imperfections, and gaps in legal regulation pose a threat to the effectiveness of tax administration and upset the balance of interests between the state and taxpayers. In view of this, it is important to study and improve the legal mechanism for forming tax credits in the context of the digitalisation of tax administration.

The purpose of the article is to provide a comprehensive analysis of the legal regulation of tax credits in the context of the digitalisation of tax administration, to clarify the impact of electronic services, automated control systems and the Unified Register of Tax Invoices on the formation, confirmation and implementation of taxpayers' rights to tax credits.

To achieve the set goal, a comprehensive approach was used, which determines the application of general scientific and special scientific research methods. In particular, the functional method was used to determine the functions of entities that ensure the formation of tax credits. The formal legal method was used to analyse the provisions of legal acts regulating tax credits. The systemic structural method was used to identify the main features of the legal regulation of tax credits. Methods of analysis, synthesis, induction, deduction and analogy were also used to form conclusions and proposals.

The study found that the digitisation of tax administration has significantly transformed the mechanism for forming value added tax credits, increasing its transparency, controllability and automation. The legal regulation of the functioning of electronic services, in particular the Unified Register of Tax Invoices and the VAT electronic administration system, which are key instruments for ensuring the reliability of tax data and the timeliness of its processing, was analysed. It has been determined that one of the most problematic aspects remains the blocking of tax invoice registration and the lack of timely registration by the seller, which deprives the buyer of the opportunity to exercise their right to form a tax credit.

IIt is concluded that legal regulation of tax credits in the context of digitalisation of tax administration is becoming particularly relevant, as effective use of this institution directly affects the level of financial discipline among taxpayers and the transparency of tax relations. Digitalisation of tax administration contributes to more effective application of tax credit mechanisms. The following steps are proposed to improve the legal regulation of tax credits in the context of digitalisation, namely: 1) expanding the list of circumstances that may be grounds for adjusting the deadlines for fulfilling tax obligations; 2) strengthening information security requirements for electronic services; 3) integrating various state registers to improve the accuracy of data verification. Thus, the legal regulation of tax credits in the digital environment should combine regulatory and legal principles with modern technological capabilities, creating conditions for transparent, effective and fair tax administration.

E-GOVERNANCE AND LEGAL GUARANTEES OF STATE INFORMATION SECURITY

A. S. Rozpachenuk — Sat, 14 Mar 2026 00:00:00 +0100

The modern system of public administration in Ukraine, based on the use of information technologies, is in the process of active development and improvement. Despite the difficult conditions of martial law, constant shelling of civilian infrastructure, and numerous cyber threats, the country has managed to avoid administrative collapse thanks to the widespread implementation of e-governance. Electronic administrative services, particularly through the “Diia” portal, have ensured citizens’ access to social benefits, registration of damaged property, and other services even under conditions of relocation of government bodies and destruction of infrastructure.

The purpose of the article is to study the legal foundations and mechanisms for ensuring state information security in the context of e-governance development, to analyze current trends in the digitalization of administrative processes, to identify key guarantees for the protection of information resources, to outline major risks and problems, and to formulate directions for improving legislation and its application, taking into account the importance of information culture and ethical standards for the effective functioning of e-governance.

At the same time, an urgent problem remains the imperfection of the legislative framework in the field of cybersecurity: duplication of functions among state bodies, lack of effective coordination, and absence of specialized judicial procedures. This complicates prompt responses to cyber incidents and the interaction between the state and the private sector. Regulatory acts governing e-governance, starting with the Presidential Decree of 2005 and the Concept of e-governance development, laid the legal foundations for transparency, openness, and efficiency of public administration.

Information security acquires particular importance as a component of national security. It is considered as a state of protection, a set of organizational measures, and a continuous process of countering threats. Scholarly approaches (Gurkovskyi, Shevchuk) emphasize the protection of vital interests of citizens and the state, as well as the necessity of active measures of informational influence. In wartime, issues of cyber defense and protection of personal data become critically important, since identification systems in “Diia” or banking applications increase the risks of unauthorized access.

Thus, e-governance in Ukraine combines legal, organizational, and technical mechanisms that ensure the continuity of public administration, accessibility of services, and protection of information resources even under extraordinary conditions, forming a holistic system of interaction between the state and its citizens.

REGULATORY AND LEGAL SUPPORT FOR THE EXCHANGE OF TAX INFORMATION IN UKRAINE WITHIN THE FRAMEWORK OF INTERNATIONAL LEGAL COOPERATION

D. О. Syrko — Sat, 14 Mar 2026 00:00:00 +0100

Key trends in the formation of the legislative framework for the exchange of tax information in Ukraine are considered. The regulatory and legal framework forms a comprehensive mechanism for the international exchange of tax information, aimed at ensuring the completeness of taxation and combating tax evasion. This area of international legal relations is constantly developing under the influence of global economic changes. A large amount of personal data and trade secrets are transferred within the framework of the exchange; therefore, it is important to study administrative and legal mechanisms that would ensure the confidentiality of information and protection from unauthorized access to it. It is shown that one of the basic elements of the regulatory and legal framework for the exchange of tax information are bilateral agreements on the avoidance of double taxation between Ukraine and other countries of the world. Ukraine uses a combined approach, implementing elements of both the OECD Model Convention and the UN Model Convention. This allows Ukraine to more effectively cooperate with international partners and combat tax abuse. The key provisions regulating the sphere of legal relations between various tax jurisdictions and their supervisory authorities in Ukraine are recorded in the Tax Code. Ukraine, as a member of the Global Forum on Transparency and Exchange of Information, taking into account the further intensification of European integration processes, has undertaken to implement international standards of transparency, reporting and information exchange in its legislation. It is concluded that the regulatory and legal framework of Ukraine is being formed under the influence of global standards that determine the procedures for exchanging tax information in various formats. It is noted that today Ukraine has formed a regulatory and legal framework for exchanging information in a sufficient volume. This is confirmed by the practice of exchange and its fiscal results. At the same time, it should be noted that the prospects for the development of the regulatory and legal framework for exchanging tax information in Ukraine lie in further integration with international standards of tax transparency, improvement of domestic legislation to ensure automatic data exchange and expansion of the areas of such exchange.