The article analyzesthe main elements of a modern system of local taxation in Ukraine and the ways of improving the legal regulation of modern filling the budgets of local communities are suggested by means of improving the budgetary mechanism of local taxes and fees, redistribution of budget allotment of some national taxes or their parts.

Background. So far the lawmakers of Ukraine, lawyers and scientists have not accumulated the unified and well-established approaches to lexical design of the legal concept of «guilt» and related legal concepts. Materials and methods. The information base of research is the texts of existing legal acts of Ukraine and relevantscientific works of domestic scientists. The author used general scientific and special scientific methods, in particularstructural-systematic, that includes different components with their specific tasks and functions, which interact with each other for achievement of this objective, comparative legal and linguistic-legal methods and others. Analysis of recent researches and publications. For the modern Ukrainian scientists who were engaged in legal interpretation of guilt, questions of definition and consolidation of its lexical-semantic configuration remains open. Therefore, the problem requires further study. The aim of the article lies in the harmonization of legal approaches and the normalization of legal terminology to designate legal category and institution of guilt in the law and its branches, and other single-rooted terms. The results of the study. There were reviewed scientific-theoretical, legislative and practical legal approaches to the concept of guilt as an inter-branch Institute of law and related concepts, variability (duality) of use of single-root terms in this semantic «nest» in legal texts, given relevant examples. There was indicated that duality (parallelism) of language design of legal terminology does not promote the correct application of the law, and causes confusion and contradictions, conflicts of law. There was implemented legal and etymology-morphological analysis of the terms: fault, guilt, blame, transgression, guiltiness, the accused, etc. The attention is focused on their stylistic features and the semantic content in the theory of law and practical jurisprudence; the legal statuses marked by them were delimited. Conclusion. Theunified approach to the selection and proper application of legal terms of semantic nest in law, which are concentrated around the concept of «guilt» was justified and proposed.

Background. National investment legislation does not contain a single definition of investment activity subjects, which makes it difficult for legal regulation. Analysis of recent researches and publications. The question concerning the subjects of investment activity was investigated by such scientists as M. M. Blikhar, O. M. Vinnyk, V. V. Poyedynok, and O. G. Khrimli. The aim. Analysis of the provisions of national and international legal acts, doctrinal works on the definition of the term«subject of investment activity» and the formulation of proposals for the improvement of domestic legislation. Materials and methods. Methodological basis selectedthe following methods: dialectical, system-functional, comparative-legal, method of generalization. Results. Subjects of investment law are a broad concept that includes subjects of investment activity and participants.In accordance with the Law of Ukraine «On Investment Activities», the subjects of investment activity may be two categories of persons – investors and participants. According to the Law of Ukraine «On the Foreign Investment Regime», a foreign investor is a legal entity created in accordance with legislation other than Ukrainian legislation and physical persons – foreigners who do not havea permanent residence on the territory of Ukraine and are not limited in capacity. This law excludes stateless persons. In the national legislation, the criterion of citizenship (for individuals) or the place of registration(forlegal entities) is applied to identify persons who can enjoy the rights and guarantees of theforeign investor.In accordance with international agreements, an investor is anynatural person who is a citizen of a member country not being a host country, as well asa commercial legal entity established in the territory of a member country, provided that suchmember country is not thehost country. Conclusion. Investment law is a sub-sector of economic law; therefore, subjects of investment activity are only those persons who carry out investment activities. From the circle of investment activity subjects, it is necessary to exclude participants, as such, who do not carry out this activity, but only accompany it. Also, to determine the subject of investment activity, the civil category of «naturalperson»should be used, instead of the constitutional one «citizen», which is used in the Law of Ukraine «On Investment Activity». In addition, among the legislatively defined list of investment activity subjects, a mistake seems to be the removal of stateless persons. The problem of the existence of various criteria for the definition of a foreign investor, which enjoys international legal guarantees, remains open.

Background. In terms of economic and social crisis as an important stabilizing factor is the active participation of the state to regulate socio-economic processes in social life by providing various types of assistance to business entities. The legal basis for the monitoring and control of state aid in Ukraine was laid down by the new Law of Ukraine «On state aid to business entities». The implementation of its provisions requires proper theoretical and methodological support and creates the foundations for recovery and sustainable development and provides the conditions for social dialogue in the society; builds a transparent model of cooperation between the state, society and citizen. Analysis of recent publications. The following researchers, such as M. Y. Barash, Z. M. Borysenko, N. M. Buhaienko, O. O. Kostusiev, G. M. Lozova, T. V. Nekrasova, O. V. Nivievskyi, N. I. Leshchenko, S. V. Taran, S. S. Onyshchenko, O. O. Pletniov paid attention to the issues of legal regulation of state aid. The purpose of this article is to study the problem and identify ways of improvement of legal regulation of granting state aid to business entities. The results of the study. The article considers state aid to business entities as support in any form at the expense of state resources that creates advantages on the market to individual companies, and distorts the conditions of economic competition. Because Ukraine is now at the stage of development of such a system there were analyzed the principles and criteria of the EU in the field of state aid that will ensure effective enforcement in Ukraine. There were outlined the conceptual basis of the legal problems decision of economic activity state support. Conclusion. The main task today is to adapt the current competitive legislation of Ukraine to European system of monitoring and control of state aid, development and implementation of regulatory prescriptions of the Antimonopoly authorities for preventive evaluation and admissibility of state aid, implementation of elements of the analysis of its compliance with the requirements of applicable law, the application of transparent mechanisms of notification about existing schemes and approval of new state aid.

Background. Peculiarities of various remedy mainly determined by the subject, content of violated relationships and legal status of their participants. Only proper consideration of these factors in totality, combined with the observance of the fundamental postulates of the rule of law can provide high efficiency of the legal mechanism for regulation civil relations, including those arising from the application of liability for breach of monetary obligations. Analysis of recent researches and publications. The issue of liability for breach of money obligation is now the subject of lively scientific debate. However this context is not usually comprise some important aspects related to the recognition or denying the possibility of introducing special mechanism for applying sanctions under art. 625 Civil Code of Ukraine (inflation losses compensation and payment three percents per annum) given special legal status of consumer as probable debtor, practice of the European Court of Human Rights and requirements of justice and rule of law. The aim of the presented paper is to determine the guarantees of observing the principle of justice in the application of liability under art. 625 Civil Code of Ukraine in relations with participation of consumers and in the case of improper performance of debtor obligation arising from the judgment about damages. Results. Even in the absence of special rules, in the view of implementation the principles of fairness, reasonableness and good faith as primary task of justice, the national courts should reject any attempt to impose on consumers clearly excessive, unfair property sanctions. There is important to consider that established in the Law of Ukraine «On consumer credit» restrictions haven’t a general nature and therefore not directly applicable to other types of consumer relations. Moreover, the same rule about the maximum amount of fines does not eliminate the problem of determining the total liability of the debtor while simultaneous application the penalty and interests per annum. As effective (and therefore applicable by virtue of direct effect of the principle of reasonableness) remedy that is able to prevent deterioration of the moral status of the victim and to keep the actual value of the awarded compensation can be recognized debtor’s obligation to pay interests per annum and inflation losses caused by delay in payment compensation for inflicted to creditor material and moral damage. Conclusion. It is appropriate to set in domestic legislation alternative nature of the two kinds of content related compensation and property sanctions – with the ability to recover from the debtor either established in the contract penalties (with formulating the presumption of choice by the parties of this method of protection, if such agreement is not afflict consumer’s rights compared to the possibility of recover inflationary losses and statuary interests), or directly sanctions under art. 625 Civil Code of Ukraine.

The contribution with the title Acceptability Conditions of an Individual Complaint at the European Court of Human Rights characterizes acceptability conditions of a complaint as it is affirmed by the Article 34 of the European Convention for the Protection of Fundamental Rights and Freedoms. According to it each individual, non-governmental organization or a group of people are eligible to place their complaint at the European Court of Human Rights under the condition that they object the infringement of their rights acknowledged and declared by the Convention or by the protocols by one of its High Contracting Parties.

Background. Effective and successful solution of the tasks facing the Ukrainian economy largely depends on productive business activities. This performance depends on the conditions of the functioning and security of entrepreneurial activity as a subject of market economy, the quality of law-making process which needs to respond quickly to changes in the market environment: increasing globalization, the emergence of new technologies of fraud, corruption, criminal acts and other threats to business activities. Analysis of recent researches and publications. Selected issues of administrative and legal security of business activities in Ukraine became a subject of scientific research of V. B. Averianov, V. V. Kovalenko, V. V. Krutov, V. I. Kurylo, V. A. Lipkan, V. P. Nahrebelny and other representatives of the science of administrative law and public administration. However, provisions, considered in their scientific works, mainly relate to common problems and do not cover in detail questions of administrative and legal security of business activities of non-state security sector. The purpose of this article is to study non-state security sector of entrepreneurship as a subject of administrative legal relations and formation of proposals for the solution of problems arising in security of business activities. Materials and methods. The methodological basis of research is a set of philosophical, general scientific and special approaches, principles and methods of scientific knowledge. In the process of work there were used dialectical, formal and dogmatic, comparative legal methods, as well as the method of structural and system analysis. The main provisions and conclusions of the study are based on the basis of actual knowledge, personal observations, processing of scientific publications, analysis of legal literature and legislative acts. The results of the study. Analysis of professional literature and theory of administrative law shows that non-state security sector of entrepreneurship is part of the subjects system of administrative legal relations in the sphere of business activities security. Their organizing and legal activities are regulated by normative-legal acts, according to which the process of legitimacy of non-state security sector subjects, their payment of taxes, fees, deductions, fulfillment of requirements of labor protection in accordance with the competent state authorities rules, compliance with competition law is in progress. Conclusion. Public authorities and business entities need to build an effective, transparent and clear mechanism for involving non-state security sector to protect the business. Only in this case, it is possible to speak about creation of necessary conditions for sustainable development of the national economy in the tough competitive environment of the global world, as well as establishing partnerships between government and business entities. For normative and legal regulation of non-state security sector activity of great importance is the system of legal acts. The basis of their functioning in Ukraine is norms of civil, labor, commercial, administrative and other branches of law.

Background. In Ukraine, since 2011, there has been intensive dynamics of trade­mark registrations by foreign manufacturers. In this context, today there is a significant increase of interest in trademarks not only on the part of lawyers, but also on the part of the international community, entrepreneurs, government officials, media, etc. Analysis of recent research and publications. Many domestic scholars focused the attention to the problems of international legal guard of trademarks. We studied various aspects of the international regulation of intellectual property rights on trademarks. The purpose of the article is to examine the present state of international regulation of intellectual property rightson trademarks. Materials and methods. The methodological basis of the research was the following general scientific and special methods as dialectical, system-functional, comparative and logical, and others. The information base for the research was international treaties on the protection of trademarks, which ratified by Ukraine and scientific works of domestic scientists. Results. International legal guard system of trademark rights unifies the instru­ments to secure the rights of persons that legally own and manage these trademarks in different countries. The basis of international agreements on the protection of trademarks is the Paris Convention for the Protection of Industrial Property, Agreement on Trademark Law, and the TRIPS Agreement. In 2006 the Singapore Treaty on the Law of Trademarks was adopted, which introduced common procedural rules and regulations and applies to all types of trademarks (except Collective) which can be registered in this jurisdiction and authorized the use of electronic means of communication. The basic documents that determine the order of the international registration is Madrid Agreement Concerning the International Registration of Marks and the Protocol to Madrid Agreement Concerning the International Registration of Marks, and the Nice Agreement Concerning the International Classification of Goods and Services for the Registration of Marks. It should be noted that the presence of the international registration may not always protect rights holders of human rights violations. For example, as a rule, the use of the trademark, which is made not directly relevant certificate holder, the international registration or a person whose trademark recognized as well known, requires permission to use it. Conclusion. By analyzing the provisions of international legal acts, it is evident that most of all was aim primarily at regulating relations connected with the registration of trademarks and prevent violations of property rights holders. In addition, ratification international agreements by Ukraine in the field of trademarks have not fully contributed to solving the existing legislative gaps. Another problem is the question of exhaustion of the exclusive rights of trademark having international registration.

Background. In Ukraine, since 2011, there has been intensive dynamics of trade­mark registrations by foreign manufacturers. In this context, today there is a significant increase of interest in trademarks not only on the part of lawyers, but also on the part of the international community, entrepreneurs, government officials, media, etc. Analysis of recent research and publications. Many domestic scholars focused the attention to the problems of international legal guard of trademarks. We studied various aspects of the international regulation of intellectual property rights on trademarks. The purpose of the article is to examine the present state of international regulation of intellectual property rightson trademarks. Materials and methods. The methodological basis of the research was the following general scientific and special methods as dialectical, system-functional, comparative and logical, and others. The information base for the research was international treaties on the protection of trademarks, which ratified by Ukraine and scientific works of domestic scientists. Results. International legal guard system of trademark rights unifies the instru­ments to secure the rights of persons that legally own and manage these trademarks in different countries. The basis of international agreements on the protection of trademarks is the Paris Convention for the Protection of Industrial Property, Agreement on Trademark Law, and the TRIPS Agreement. In 2006 the Singapore Treaty on the Law of Trademarks was adopted, which introduced common procedural rules and regulations and applies to all types of trademarks (except Collective) which can be registered in this jurisdiction and authorized the use of electronic means of communication. The basic documents that determine the order of the international registration is Madrid Agreement Concerning the International Registration of Marks and the Protocol to Madrid Agreement Concerning the International Registration of Marks, and the Nice Agreement Concerning the International Classification of Goods and Services for the Registration of Marks. It should be noted that the presence of the international registration may not always protect rights holders of human rights violations. For example, as a rule, the use of the trademark, which is made not directly relevant certificate holder, the international registration or a person whose trademark recognized as well known, requires permission to use it. Conclusion. By analyzing the provisions of international legal acts, it is evident that most of all was aim primarily at regulating relations connected with the registration of trademarks and prevent violations of property rights holders. In addition, ratification international agreements by Ukraine in the field of trademarks have not fully contributed to solving the existing legislative gaps. Another problem is the question of exhaustion of the exclusive rights of trademark having international registration.

Statement of the problem. The combination of stagnation and unbalanced galloping inflation in Ukraine in 2014-2015has led to the development of stagflation in the state. World experience shows that the only way to overcome it is the improvement of financial regulation measures.In the context of this facttaxes play an important role. Therefore, increasing the effectiveness of the legal regulation mechanism of tax administration deserves special attention. Analysis of recent researches and publications. Analysisof recent researchesindicates that the selected topic is thecentralfocus of a wide range of representatives, both economic and legal Sciences. However, the relevance of the study causedby the lack ofa comprehensive study of legal principles of tax administration in Ukraine. The purpose of this article is to develop a scientifically based conception of improvement of legal regulation of tax administration in Ukraine. Materials and methods. The methodological base of research is a combination of general scientific and special methods,the use of which is the subject to a systematic approach. Results. There was solvedthe current state and revealed the topical issues of legal regulation of tax administration in Ukraine. Its relationship with foreign experience is determined. The ways to enhance the effectiveness of the legal regulation mechanism of tax administration are offered. A set of measures aimed at improving the legal regulation of tax administration in Ukraine is developed. Conclusion. The issue is complex; it can not be solved through the use of«point» events.The solution of the mentioned problems is possible only through the integral approach,based on a clear development strategy,which would be reinforced by an effective mechanism for implementation and monitoring and control system.

Background. In Ukraine, the Institute of the tax control of transfer pricing was introduced only in 2013. Since that time the gradual establishment of the system of state bodies was initiated in the state, which should prevent tax evasion through transfer pricing. We can state that by now there is no comprehensive research of administrative-legal status of subjects of tax control of transfer pricing in legal doctrine of Ukraine. The problem is that without a deep analysis of outlined issue the further comprehensive development of the domestic tax system of Ukraine is impossible. Analysis of recent researches and publications. D. Getmantsev, V. Krugliak, O. Lukashov, V. Marchenko, N. Oliynyk, M. Perepelytsya, T. Saraskina, O. Ugrovetskyi etc. partly considered the analysis of problems of administrative-legal status of subjects of tax control of transfer pricing in Ukraine in their scientific works. The purpose of this article is to analyze administrative-legal status of subjects of tax control of transfer pricing. Materials and methods. The theoretical basis of the article comprises scientific works of scientists of various branches of law, which have studied in one or another way the implementation issues of tax control of transfer pricing in Ukraine by state bodies. Also the philosophical methods of cognition (dialectic, hermeneutical) were used, General scientific methods of cognition (analysis and synthesis, systemic-structural, modeling, abstraction, formal logical, historical) and specific methods used in science of law (methods of interpretation of law, legal dogmatic, comparative legal). Results. The article studies administrative and legal status of subjects of tax control of transfer pricing, defined the aims, objectives, directions and content of their activities. There were analyzed the main doctrinal approaches concerning the administrative-legal regulation of tax relations. There were outlined the legislative gaps regarding the making accountable of officials of regulatory authorities to transfer pricing. Conclusion. According to its tasks SFS of Ukraine performs the monitoring of compliance with tax and customs legislation, legislation on transfer pricing, as it is the Central Executive authority, whose work is directed and coordinated by the Cabinet of Ministers of Ukraine through the Minister of Finance, who implements state tax policy in the sphere of transfer pricing. The main purpose of the subjects of tax control of transfer pricing is to prevent the dilution of their tax base by taxpayers on account of transfer prices using with evasion thus the reason for double taxation. The end result of regulatory authorities is the broadening of the tax base and the elimination of «shadow»schemes of transnational corporations on tax evasion.