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

Levers of regional investment activity regulation: definition, differentiation, possibilities of use

The essence of levers of regulation and increased efficiency of investment activities in the region  is  determinated  in  terms  of  regional  economy,  management,  theory  and  practice  of investment.  Classification  of  levers  of  regional  investment  activities  regulation  is  proposed.

The legal monitoring research methodology and technique

Describes the methodology and technique of scientific research of the legal monitoring as a systematic, comprehensive activities aimed at the monitoring, analysis and assessment of current legislation and practice of its application. Special attention is accented on the philosophical, evristics, explanatory, methodological and prognostic functions of the system approach.

Regulation of responsibility for crimes sign composed of violence in the history of criminal law

This paper examines the regulation of responsibility for crimes sign composed of Violence in the history of criminal law; investigated trends in the use of guidelines on violence in the monuments of criminal law; in historical perspective defined the notion of violence.