Legal restrictions are a specific method of legal regulation

Abstract. The analysis of scientific sources provides grounds to assert that legal regulation is the regulation of social relations carried out through law and the entire set of legal means. The concept of "regulation" (from Latin regulo - rule) implies organization, adjustment, and bringing something into conformity with something else. In our view, to regulate means to define the behavior of individuals and their collectives, to direct their functioning and development, to provide certain limits, and to organize them purposefully.

Doctrine approaches to the disclousure of the concept of “Legal regulation”

Abstract. The establishment and maintenance of social order is an unconditional asset of civilization, an indicator of the civilized development of society. One of the valuable manifestations of the characteristic signs of the effectiveness of law in society is the appropriate legal order, which is achieved by means of influence, regulation, and provision. However, there is no doubt about the thesis that the valuable manifestation of regulation is a sign of stable social development.

Management reporting of the enterprise” theoretical-methodological aspects and principles of formation

The principles of formation and methodical basis of construction of management reporting, considered as an instrumental tool in the system of enterprise management functions, are considered. An analysis of the existing approaches to establishing the feasibility (economic justification) criteria for the practical implementation of the management reporting system at the enterprise, as well as their forms with the selection of the functional purpose of the reporting information flows, was carried out.

Institutional support of intercultural communication in Ukraine in the context of implementation of its european integration vector

Formulation of the problem. Currently, Ukraine has to overcome new challenges, which it faces in the modern globalized society. The realities in which the Ukrainian state found itself force us to look for answers to many questions in almost all area of the country’s life. One of these dilemmas is the problem of preserving traditional cultural identity within in the context of intercultural communication, as interstate interactions are an indispensable condition for a country’s existence in the global cultural space.

Implementation of the customs policy of Ukraine amid improvement of its regulatory and legal support

Statement of the problem. The current stage of Ukrainian society development requires introduction of absolutely new approaches to ensuring the national security of the country. To enable the adequate response to the challenges in today’s life, it is necessary to re-assess the approaches to the customs policy and improvement of its regulatory and legal support, to guarantee efficient governmental regulation of the customs procedures and further European integration of Ukraine.

Customs Policy of Ukraine in the Context of Modern Social Challenges

Formulation of the problem. At the present stage of development of the Ukrainian state there is a difficult economic situation caused by the pandemic and Russia’s military invasion into Ukraine. Undoubtedly, this affects all spheres of life of Ukrainian society, including the implementation of the customs policy.


The geopolitical catastrophes of the twentieth century have called into question the postulate of the concept that everyone is rational and seeks to find the truth, guided only by reason. Throughout the history of the development of information dissemination channels, we have constantly observed attempts by the state or other strong organizations to regulate, limit their activities – from preventive (censorship) to repressive, and often a mixture of them.

Vulnerability of Virtual Assets to Illicit Financial Flows

Over the last few years, virtual assets have become more widespread in the market, which has manifested itself both in the growth of transactions with them and in the rapid growth of the capitalization of the cryptocurrency market. The international community and individual governments have introduced regulations for the virtual asset market, but the degree of transparency remains low. This poses risks of using virtual assets as a tool for various schemes of money laundering or terrorist financing.

Legal consciousness: theoretical aspects of the concept

The article is dedicated to the study of the content of the notion of consciousness due to modern scientific portfolios.
The author found that scientists have not come to a single common definition of legal consciousness. Consistently the new aspects of legal consciousness appear. Also analysis performed of the mental states of consciousness. In the conclusion the author formulated his own scientific position regarding the notion of legal consciousness, including the position that legal consciousness can be an ideological source of law.

Creative tax accounting: methodological foundations unification accounting

The results of the critical analysis of the unification of financial and tax accounting, identified
aspects of the comparability of these types of records. Investigated parity methodological framework
set out basic principles of tax accounting standards accounting standards.
The article presents considerations concerning the problemofmethodological study of creative
functioning taxation and its unification of financial accounting. There is a lack of scholarly attention