Summary. In the article the author shows that a tax credit, for all intents and purposes, corresponds to such economic and legal instrument as a tax benefit, in particular, a tax discount, and from the viewpoint of the theory of authority it constitutes an agreed tax right.
Key words: tax credit, value added tax administration, tax discount, tax benefit.
Summary. The article is devoted to systematize the subjects of the administrative and legal regulation that authorized to conduct lawmaking in the stage forecasting the state order in the sphere of education.
Key words: government order, administrative and legal regulation, the sphere of education, legal work, рowers.
Summary: In the article the legal basis for the strengthening of the achieved success of youth and implementation process and capacity building of youth in the protection of rights and interests in the formation of a harmonious personality in the period of globalization “the State policy of youth” in the new edition.
Keywords: “Independence, youth, “State youth policy”, “young family”, “young specialist”, “business young”.
Annotation: The problems and the use of so-called digital orphan works covered by copyright protection. Immediately analyzed the provisions of the directive 2012/28 / EU of the European Parliament and of the Council of 25 October 2012 to determine the characteristics of the legal regime of the use of orphan works. The article highlighted the practice of unification of directive 2012/28 / EU some Member States, as well as unification of the ways of this Directive in Ukraine.
Key words: copyright, digital works, orphan works, collective management organizations extended collective license, Directive 2012/28 / EU.
Summary: Aspects of identification of factors that affect risk of the audit of financial information and its elements are researched in the article. We identified the following groups of factors: the circumstances which are determined by the content and nature of the financial information that have to be investigated by the auditor; circumstances which are determined by the behavior the persons responsible for the formation of the information provided for the auditor verification; circumstances which are determined by the measures carried out by the auditor during the execution of relevant tasks. It is determined that the identification by users of financial information the content of information and its sources (reports, forecasts, etc.) leads to unjustified disregard for the impact of the formation of the forms on the performance characteristics of data included in them, and risks related with such impact. As a result, users of financial information may reach false conclusions about the possibilities of its application in the context of achieving the goals. During the evaluation of the audit risk it is necessary to take account a number of characteristics of the behavior of people who are responsible in the process of formation of the financial information.
The results of the research provide grounds to conclude that the need to identify the factors that affect the risk of audit of financial information. Determination of the factors that are defined by the content and nature of financial information, by the behavior of responsible persons during its formation and by activities performed by the auditor gives an opportunity to take into account the best possible list of circumstances that directly or indirectly may affect the possibility and expression by auditor inadequate results of its work.
Key words: audit risk, financial information, the conduct of responsible persons, professional judgment, audit procedures, the audit process.
Аннотация. В статье рассматривается Институт Омбудсмана в качестве организации по защите прав человека.
Summary. The article considers the legal regulation of activity of stock exchanges in Ukraine. Lit institutional and legal framework for activities of stock exchange in Ukraine, implemented the achievements in reforming legislation to address deficiencies and gaps in such regulation. The scientific and regulatory basis of the article is the current legislation of Ukraine, scientific publications, legal manuals and other sources. The efficiency of legal regulation of exchange relations in the country is an indicator of a civilized market infrastructure of the state, always promotes economic growth and welfare. Discloses the main problems which slow down the development of exchange activity in Ukraine.
Key words: stock exchanges, stock exchange, stock exchange, securities.
Summary: Investigated the theoretical question about possible ways to reduce the level of crime in the domestic insurance market.
Key words: insurance market, organized crime, credit history.
Summary: The article deals with the psychological and biological factors which have influence on person in the commission of violence crime. The author refers to them such personality traits as aggression, violence, anxiety and mental abnormalities. A person with such negative biological and psychological characteristics will be inclined to commit violent crime, only if the social environment will contribute to this manifestation.
Key words: person, the offender, aggression, aggression behavior, violence, anxiety, mental abnormalities, social sphere, psychological factors.