правовий режим

Ensuring the functioning of society in activities of public authorities under the legal regime of martial law

Abstract. The scientific article is devoted to the study of the activities of local self-government bodies during the period of martial law in ensuring the functioning of society, characterization of the concept, competence and features of local self-government bodies, and types of local self-government bodies. The article examines the scientific and regulatory approaches to defining the most important functions of local authorities, in particular, ensuring the constitutional rights and security of citizens.

Changes in the tax legal regime of entrepreneurs and self-employed persons in connection with the COVID-19 distribution

The article deals with the current problems, development and public relations in the field of taxation of Ukraine in connection with the spread of COVID-19. The research input focuses on the analysis of the main problems of the current tax system in Ukraine. The issues of particular changes in the tax legal regime of Ukraine, which are related to the implementation of the fiscal (fiscal) and monetary (monetary) policies in the context of quarantine measures, are investigated.