Summary. This article analyzes exemption from criminal liability as an alternative form of combating crime transferred person on bail under st.47 provided for in the Criminal Code of Ukraine.
Key words: criminal liability, a person an excuse, agent, crime.
Summary. This article explores the features of the constitutional and legal development of Latvia, examines the structure of the Constitution of the Republic of Latvia, emphasizes the features of the provisions of its articles, compares the Constitution of Latvia in 1922 with the Constitution of the Russian Federation of 1993 and the constitutions of some foreign countries.
Key words: The Constitution of the Republic of Latvia of 1922, the Constitution of the Russian Federation of 1993, the Seimas, human rights.
Анотація. В статті розглянуто проблемні питання митного декларування в Україні та напрями його вдосконалення.
Аннотация. В статье рассмотрены факторы преступной активности несовершеннолетних.
Summary. The article concerns the bodies, coordinating the work of the bodies and institutions of the system of prevention of neglect and juvenile, commissions and protection of their rights, acting at the federal, regional and municipal levels.
Key words: commission on minors and protection of their rights, system of prevention of neglect and juvenile delinquency, governmental commission, inter-department commission, non-governmental commission.
Abstract: The article is devoted to the problems of collecting alimony from spouses and ex-spouses according to the legislation of the EAEC member countries. The author also has revealed a number of features of legal regulation of maintenance obligations of spouses and ex-spouses in the territory of the member countries of the EAEC.
Key words: maintenance obligation, the spouses, a child support, a need.
Summary: The article attempts to consider the conditions for the movement of currency values across the border in accordance with EU legislation, considerable attention is paid to the peculiarities of the order of their movement between the EU jurisdiction and outside the union.
Key words: currency values, cash, banking metals, customs border.
Summary. The article describes the main features of sale of land, defined the concept and nature of the contract of employment and the sale of land, considered by the lease agreement (lease) of land and process conditions of the contract.
Keywords: contract of sale of land, the subject of the contract of sale of land, employment agreement (rent) of land, law and binding the parties, process conditions of the contract.
Summary: The article examines the state of administrative and delictual legislation of Ukraine, through which ensured by the realization of the right to protection of citizens in proceedings on administrative offenses.
Keywords: administrative offenses, administrative responsibility, proceedings on administrative offenses, civil rights, the right to protection.
Summary: Analysis of crimes of a terrorist nature in the criminal legislation of Russia of the 20th century.
Key words: terrorist organizations, terrorist acts, security, state, threat.
Summary: Classification of murders in the Russian legislation.
Key words: Murder, willful causing of death.
Abstract. The article examines the independence of the central bank, scientific approaches to analyze its components and describes the main legal provisions ensuring the independence of the National Bank of Ukraine. Special attention is paid to the uncertainty space National Bank of Ukraine in the system of state power, the solution of which depends on further organizational and legal construction of the National Bank of Ukraine, as a leading regulator of the banking and credit system of the state.
Keywords: independence, central bank, legal status, National Bank of Ukraine, banking system, monetary policy.
Summary: It this scientific work the questions on using in the sphere of administrative process of the achievements of criminalistics are investigated.
Key words: road accident, survey, the ways of fixing of the place of road accident.
Abstract: The paper discusses controversial issues of legal qualification of the murder committed in the heat of passion, examines the concept of "affect", there are circumstances to be included in the content of this concept. In our time, murder in the heat of passion has become a common phenomenon. Reason for the selection of the murder committed in the heat of passion in a specific crime is that the decisive factor in the Commission of this murder is special as a wine - physiological affect.
Key words: criminal law, crime of passion, the legal qualification, the murder of passion, the criminal code, object, subject, objective side, subjective side.
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.
Actual problems of modern science: Abstracts of XVІІ International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, February 27, 2017)
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.
