правові засоби

Conceptual Foundations of the Goal-Setting Mechanism of Administrative Law Norms

Abstract. It is emphasized that the scientific and practical significance of the research lies in the development of the conceptual foundations of the goal-setting mechanism of administrative law norms, the specification of its elements and procedures, and the formation of criteria for evaluating effectiveness at all stages-from goal formulation to their adjustment. This will make it possible to improve the quality of lawmaking and law enforcement and to strengthen trust in the system of public authority in general and public administration in particular.

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.