Перегляд за Автор "Oleksandr Bukhanevych"

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  • Ескіз недоступний
    Документ
    Ensuring a balance between public and private interests in the implementation of quarantine measures
    (Revista de Derecho, 2020) Yaroslav Lazur; Tetyana Karabin; Oleksander Martyniuk; Oleksandr Bukhanevych; Oksana Kanienberh-Sandul
    Under the influence of the spread of coronavirus infection, the world community has faced difficult challenges that provoke changes in the seemingly already stabilized legal regulation, putting at risk the settlement of human rights and the common good. The study aims to find effective mechanisms for balancing human rights and public interests in the context of their legal regulation. Specifically, this study is focused on the mechanisms of balancing private and public interests in the implementation of quarantine measures in the Covid-19 pandemic. The research methods were both general scientific and special methods, in particular: formal legal, historical and legal, analysis and synthesis. To perform the tasks of the work, the following structure was used: after some initial precisions, there are provided some considerations about the fiscal stimulus measures and about the exercise of the right of derogation; then, the study deals with the problem of lawmaking in a pandemic; and finally it is considered the threats to intellectual property in the sphere of healthcare. The results of the work show that the pandemic has seriously hit the balance between private and public interests. The public interests of the government and society have become a priority, but in many cases, the measures that infringe private interests are disproportionate, untimely and inefficient.
  • Ескіз недоступний
    Документ
    Topical taxation issues in conditions of digital market
    (Journal of Legal, Ethical and Regulatory Issues, 2020) Tetyana Kravtsova; Viktoriia Rohalska; Oleksandr Bukhanevych; Vasyl Ilkov; Oleksandr Chudnovskyi
    Topical issues of taxation connected with the digital market in Ukraine and in the entire world are considered in the article. It was mentioned that the rapid growth of the digital services market has raised the issue of taxation of this type of activity by the states. Taking into account that the sale of goods and the provision of services in the digital market is carried out through digital platforms, their particular economic characteristics are listed. It was noted that Italy, as one of the initiators of the digital services tax, first introduced a 6% web tax, paid by entities that buy advertising services on Google and Facebook. It was found that in the Russian Federation, instead, there was a suggestion to introduce a special tax regime under which transaction data would automatically go to the tax services, which in turn would levy a tax rate of 3% and 0.5% for foreign Internet companies. Based on the report, it is concluded that the most optimal is to tax the profit of the digital platform under the law of the country where it has a digital presence. The relevant conclusion was made about the expediency of consolidating this approach in a single international document and acts of national legislation, including the Law of Ukraine "On E-Commerce" in 2015 and the Tax Code of Ukraine.