Background. For the first time, the term «abuse of right»(«abuse de droit») was used by well-known Belgian lawyer F. Laurent who used it for designation of a number of typical, recurring situations connected with the unfair exercise of rights by the right holder which took place in French civil law. Currently, this construction is widely used in the laws and doctrines of foreign countries. The innovation of procedural legislation of Ukraine stipulates the necessity of a comprehensive theoretical study of this phenomenon. Analysis of recent research and publications. Many scholars consider abuse of procedural rights as an unlawful, harmful procedural action (inaction) of an unscrupulous authorized person, directed against the interests of justice and the procedural rights of other participants of the process. The aim of the article is a comprehensive system analysis of theoretical approaches to the definition of phenomenon of abuse of procedural rights by participants of the process. Materials and methods. The scientific works of scientists from various fields of law, who in one way or another studied the problems of abuse of the law in general and procedural rights in particular were the theoretical basis of the article. Such methods of cognition were used: philosophical (dialectical, hermeneutic); general scientific (analysis and synthesis, systemic-structural, modelling, abstracting, formal-logical, historical) and special (interpretation of the rules of law, legal-dogmatic, comparative legal). The results of the research. Despite the lack of legal regulation of the notion of abuse of rights in domestic procedural law, the results of the analysis of literature on the above-mentioned issues indicate that there is currently pluralism of thoughts and approaches to identification of the phenomenon of abuse of the law in general and the abuse of procedural rights in particular, which can be systematized by combining in several approaches. The first methodological approach relates to the negation of the phenomenon of «abuse of law» and its use in doctrine and legislation. Such an approach does not correspond to the current state of legal science development, which has changed its paradigmatic orientation to natural law thinking. In our opinion, an outdated dogma and consideration of this problem through the prism of dichotomy law / unlawfulness is unjustified, asalong with the specified pairsuch categories as justice / injustice, conscientiousness / unfairness, etc. are increasingly included in the matter of practice of the application of procedural legislation, therefore, now doctrinal ideas about the procedural behaviour of the parties in the context of international standards of fair trial should be expanded. In addition, to deny the existence of the phenomenon «abuse of rights» means not to notice current trends in the sphere of administration of justice in civil, commercial and administrative matters. Consequently, in our opinion, second approach that recognizes the existence of the phenomenon «abuse of procedural rights» is more promising. Conclusion. The conducted analysis reveals the flaws of certain approaches that developed in the scientific literature regarding the notion of abuse of procedural rights. At present, there is a need to distinguish one more – an integrated approach to the phenomenon of abuse of the law, on which the methodology of the study of the identified problem should be based. Such an approach should be based, firstly, on the peculiarities of the procedural form and procedural relations between the court and the participants of justice; secondly, on the peculiarity of the method and means of legal regulation of procedural branches of law; thirdly, on a direct connection of the abuse of procedural rights with such phenomena as procedural offense and procedural liability; fourthly, on the historical connection of the phenomenon of abuse of the law with the principle ofprocedural fairness; fifthly, on the specifics of the principles of economic and administrative justice.

Background. The donation of blood and its components is an important direction of public policy in the field of healthcare. It covers a wide range of organizational, informational and technical relations associated with the storage, processing, blood and its components procurement. Analysis of recent research and publications. Modern scientists make numerous attempts to systematize the signs of blood and its components donation and the formulation of appropriate definitions. The aim is to investigate the essence of the concept of blood and its components donation in Ukraine at the present stage. Materials and methods. The methodological basis of the article is formally logical, comparative, structural-logical and sociological methods. The results of the research. For todaythere is no single scientific approach to the understanding of the concept of blood and its components donation, which would fully disclose the essence of this socially important phenomenon. Conclusion. The results of the studymade it possibleto formulate the definition of blood and its components donation;it’sa conscious voluntary act of the donor‘s will, which is to give blood andits components for the treatment of patients,for the manufacturing of medicines or for scientific research as well as activities related to the procurement, processing andstorage of blood and its components.

Background. The responsibility is an important feature of society. The structure of the legal responsibility and views on the understanding of positive legal responsibility remain controversial issues for scientists in the law. Analysis of recent research and publications. The works of some contemporary Ukrainian scientists are devoted to the study of the positive legal responsibility. But the problem of the role and essence has not received sufficient popularity among the domestic scientists, so there isa need for research of such concepts. The aim of the article is justification of a necessity of deepening the theory of liability, inparticular, encouraging responsibility and expanding its consolidation, legislation, the implementation and application in the law. Material and methods. The information base of research is the law of Ukraine, scientific works of domestic scientists. Researches used general scientific and special legal methods: systemic, that includes different components with their specific tasks and functions, which interact with each other for achievement of this objective, comparative legal and linguistic methods and others. The results of the research. The scientist examined other related concepts of variability(duality) of use terms of the positive and negative legal responsibility, provided relevant examples. If the law, to mind of legal libertarism, isa connection of freedom and responsibility, then the positive legal responsibility isa condition and indicator of the degree of development of legal relations ina particular society. Conclusion. The positive legal liability isa necessary component of all types of lawful conduct, including passive, anda competentsub-institute of law.

Background. In today’s society, which has features of both civil and informational, the problems of protection of ordinary citizens interests in the relations connected with the use of information and communication systems, in particular, in the field of electronic commerce acutelyarises. Analysis of recent research and publications. The solution of this problem is taken both by theorists (Golubeva N. Yu., Kuzmina M. M, Yazvinska O. M. and others), as well as practitioners –Y. Asadchev, O. Fedyenko and others. The aim of the article is to create a theoretical basis for the solution of the actual protection of ordinary citizens interests in relations related to the use of information and communication technologies, in particular, in the field of electronic commerce. Materials and methods. When writing a scientific article, the optimal, in terms of research tasks, a setof general scientific and special methods of scientific knowledge, including methods: abstraction, deduction, analysis, synthesis, logical-legal, sociological, and others is used.Acts of the current legislation, statistical information, scientific and legal publications form the empirical basis. The results of the research. The article addresses the problem ofconsumer rightsprotection in the field of electronic commerce (hereinafter – e-commerce), which has become widespread throughout the world. At the same time, there are numerous violations of the rights of these persons in Ukraine, one of the reasons for which is the lack of legal regulation (first of all, the gaps in the acts of the legislation regulating these relations). The analysis of the current laws «On E-Commerce» and «On Consumer Rights Protection» shows that they lack the agreed and effective provisions on the rights and obligations of e-commerce participants, liability for violation of laws and ignoring the legitimate interests of consumers. Conclusion. The ways of solving this problem are proposed, which must provide balance of the private and public interests of e-commerce participants and the social orientation of the digital economy.

Background. The entire system of guarantees is established by legislation for proper implementation of human rights to work in Ukraine. However,most of existing guarantees have lost their relevance, are declarative and cannot effectively promote the protection of the employee from illegal dismissal in connection with intensive socio-economic transformations in our state. Therefore, the search of new approaches to solving problems concerning protection against illegal dismissal of workers, which is confirmed by the preparation of the new Labour Code of Ukraine, is relevant. Analysis of recent research and publications. The study of this issue is reflected in the works of famous domestic scientists. However, certain issues of ensuring the right to work remained unnoticed by scholars and need to be resolved in view of the large number of violations during dismissal, the preparation of the Labour Code of Ukraine and the requirements of the European Union regarding the harmonization of domestic legislation with modern European standards. The aim of the article is research and improvement of legal regulation of protection against illegal dismissal as an important constitutional guarantee of the implementation of the right to work in Ukraine. Materials and methods. A set of philosophical, general scientific and special approaches, principles and methods of scientific knowledge are methodological basis of scientific research. The main provisions and conclusions of the article are based on empirical research, personal observations, the study of scientific publications, analysis of legal literature and legislative acts. The results of the research. Relevant issues of legal regulation of protection against illegal dismissal as an important constitutional guarantee of the right to work implementation are studied. The views of scholars and the current legislation on guarantees of protection against illegal dismissal is analysed, also, ways of solving these problem issues in case of the occurrence of conflict of interests between the employee and the employer are offered. Changes to the current legislation of Ukraine and to the draft Labour Code of Ukraine such as to clearly disclose all grounds for termination of an employment contract on the initiative of the owner of the enterprise, institution, organization or authorized body are offered. Conclusion. All grounds for termination of an employment contract on the initiative of the employer, referred to in Article 43 of the Labour Code of Ukraine, can be divided into two groups: dismissal on grounds that have employee’sfaults (paragraphs 3, 4, 7, 8), and dismissal on grounds that are not dependent on the will (guilt) of the employee (paragraphs 1, 2, 5, 6, 10, 11). Each of the grounds for terminating an employment contract has its own procedures and guarantees, without abidance of which the dismissal cannot be considered legal. It is proposed to delete words «Also, in connection with the expiration of the termof the employment contract» from part 3 of Article 108 of the draft Labour Code of Ukraine and to put it in such wording: «In cases of workers dismissal specified in parts 1and 2 of this article, in case of liquidation of a legal entity – the employer, the termination by the individual of the implementation of functions of the employer, the redundancy payment shall be paid to them in the amount of at least three months’average wage».

Background. The leading place among the means of self-regulationof economic activity is the custom of business turnover, the activation of which is currently being investigated, which is primarily due to the processes of progressive codification of commercial transactions. Analysis of recent research and publications. The study of the question of the compositional combination of the custom of trade as a means of self-regulation requires further exploration and argumentation. Materials and methods. It was applied general scientific and special methods of knowledge of legal phenomena. The main methods used in the work should include: dialectical, systematic approach, formal-logical, system-functional, and generalization. The information base of the study is the Constitution of Ukraine, current laws of Ukraine, international treaties; Incoterms Rules, Principles, Rules and Requirements Lex mercatoria CENTRAL, scientific works of domestic and foreign scientists. The results of the research. The characteristic of tenseness of the custom of business turnover as a means of self-regulation of economic activity is manifested in two aspects: 1) the formation of the final expressiveness of the custom is a consequence of the constant practical activity of the subjects of self-regulation in certain branches of the economy; 2) the prevailing custom can be used by other subjects of self-regulation of economic activity as an unified, established system of norms for the most subjects of self-regulation in this industry. As a means of self-regulation of economic activity, the custom of business turnover (for trade) is a system of formalized (non-formalized) well-established, sufficiently widespread and well-known to stakeholders self-regulatory norms that are not legally binding, are not provided with the state compulsion and are applied voluntarily as a result of the credibility of self-organizations (with certain exceptions) that have created-codified. Conclusion. The role of custom as a means of self-regulation of economic activity at the beginning of the XXI century is extremely important. Uniformity, steadiness, autonomy of the custom of business turnover (trade) promote to the widespread and use of its subjects of self-regulation. At the same time, the dynamism of a custom, this manifests itself in making useful changes to already existing customary rules or in codifying new customs reflected in activities including self-regulatory organizations, is designed to ensure the efficiency, expediency and timeliness of legal regulation of economic activity.

Background. The intellectual activity becomes the basis of the modern global world. Now it is very important to protect properly the rights of intellectual property. The United Europe has a lot of legal regulations for that. Ukraine has made its choice on the way to Europe. That is why it must adapt its legal regulation to the European case law in intellectual property area. Analysis of recent research and publications. A lot of works devoted problems and prospects of law protecting in the area of intellectual property. But this article is based on works which consider matters of harmonization legal regulations between Ukraine and EU in the area of intellectual property. Moreover it has been used the legislation of Ukraine and EU in the mentioned branch of law for bringing to light what exactly is general and different between them. The aim of the work is a consideration of case law functions for the legal regulation of intellectual property in EU and the possibility of their use in Ukrainian legislation. Materials and methods. In progress of the work it has been used general scientific methods (dialectic and systemic approaches, methods of analysis and synthesis). At the same time the formal-juridical and comparative-legal methods were used in the research. The results of the research. The key concepts of the topic have been defined. The influence of case law on protecting the rights of owners of intellectual property in EU has been studied. The patterns of the emergence of case law in the EU have been considered. Conclusion. Comparison of using a case law of the EU in Ukraine is made on example of analysis of legal norms for protection of human rights.There were made conclusions about the possibility and necessity of harmonization of the case law in the area of intellectual property between the EU and Ukraine.

Background. The necessity to improve the mechanisms of administrative responsibility for violating the occupation of alternative medicine, including the provision of medical care without special education, requiresa clear definition of itsgrounds. The backgrounds of responsibility have great importance in administrative and tort relations and play a leading role in their objectification. Their presence activates the administrative and tort norm, drives into action the mechanism of its application and ultimately determines the practical aspect of administrative liability as such. Despite their significance, they are not reflected in the current legislation. Analysis of recent research and publications. In the conditions of legislative uncertainty, the doctrinal understanding of the grounds of administrative responsibility is becoming of particular importance. The aim of the article is to createa theoretical basis for solving current problems of jurisprudence, increasing the effectiveness of the institute of administrative responsibility in the field of alternative medicine. Materials and methods. In terms of research tasks, when writinga scientificarticle, the optimal set of general scientific and special methods of scientific knowledge, including methods: abstraction, deduction, analysis, synthesis, logical-legal, sociological, and others are used. The empirical basis of a scientific article is formedby: acts of the current legislation, statistical information, and scientific publications on administrative responsibility issues. The results of the research. On the basis of analysis of modern scientific researches expediency of selection of four grounds is reasonable: normative, actual, legal and judicial. Normatively – the legal founding of responsibility is an array of legal norms, that is needed for qualification of act, trial of corresponding business and acceptance in her of the explained decision. What touches the actual founding, then the real fact of violation of rules of studying folk medicine is confessed in it. Basic description of the legal founding isa presence in actual encroachment of signs of composition of administrative misconduct. It becomes firmly established that it is suggested to consider the acceptance of judicial document – resolutions the judicial founding about imposition of administrative penalty. On the basis of analysis of home jurisdiction practice, the row of the problems related to determination of grounds of administrative responsibility in a sphere folk medicine is established. Conclusion. Analysis of the grounds for administrative liability for violation of the rules of alternative medicine occupation makes it possible to state the presence of anumber of problems that complicate the process of administrative qualification and significantly reduce the efficiency of jurisdictional activity. The first steps in their direction should be the strengthening of administrative responsibility for the occupation of alternative medicineby persons, who do not have appropriate permission; specifying in administrative and tort law the features of the most common offenses in the sphere of occupation of alternative medicine; creation of an electronic database on the accounting and systematization of offenses in the field of engaging in alternative medicine.

The contribution with the heading Interpretation and Application of the Chosen Aspects of the Right to Just Process in the Judicature of the European Court of Human Rights characterizes theoretical aspects of the right to just court procedure affirmed by Article 6 paragraph 1 of the European Convention on the protection of human rights and fundamental freedoms as one of the most basic rights to whom the contracting parts of the Convention grant to everybody who is in their jurisdiction. By their content they amend to the contribution of the decision of the European Court for human rights concerning the chosen aspects of the just court procedure which within its stable judicature is understood as the right to be able to get to a court and as the right to just court procedure as well.

In the European Union there is a regular adaptation of the principles laying down the basic standards dealing with the area of migration and asylum policy. EU migration policy regulates the migration of citizens within the multinational level and migration of third countries. The agenda of EU includes legal and illegal transboundary movements of Mediterranean area. The necessity of implementing the migration policy to the supranational level (EU) is closely related to the free movement of persons. Creating of area without borders between EU member states arose the need to establish external migration policy. While defining and developing a current European migration policy, the EU represents an increasingly important actor, which in its agenda presents broad powers of European immigration issues. EU externalise migration management and strengthen security at border crossings in the Mediterranean area.

Background. Ensuring sustainable agricultural development requires radical transformation of economic relations, which is the basis for increasing agricultural production and improving its quality. It is necessary to emphasize importance of investment component of the state taxation policy to agrarian industry performance as well as the impact of state administrative and financial methods of tax pressure on the formation of own funds of enterprises through the use of tax privileges, simplified taxation system, application of special regimes of payment of value added tax, etc. Analysis of resent researches and publications. Formation of the national tax system and definition of special taxation mechanisms for agricultural producers take place against the backdrop of the development of the legal and regulatory framework for the regulation of economic relations. These changes are analyzed in works by O. Borodina, A. Kovalchuk, I. Komarova, V. Kurilo, T. Ostashkoand others. The aim of the article is to study the current state of legal regulation of the impact of tax burden on agrarian producers and to formulate proposals for improving domestic tax legislation. Material and methods. Optimal results were achieved with the help of the basic tools of economic research methods: statistical-economic, monographic, calculation-constructive, correlation and other methods. The results of the research. Provided studies made it possible to formulate two sets of proposals. The Authors believe that in order to improve individual components of the tax policy on agriculture and stop economic decline of industry the first group of proposals should be implemented immediately and the second group is to be introduced in a short term perspective. At present, it is necessary to preserve the application of the VAT regime in the field of agriculture in the wording that existed until January 1, 2016, or at least preservation for producers of livestock products, vegetable production, horticulture, viticulture and sugar industry, which in our opinion, is the only mechanism for state-owned investments of such enterprises without manual intervention and corrupt component. It is also necessary to maintain a simplified system of taxation, accounting and reporting (4th group of single taxpayers) for agricultural producers, in which the share of agricultural production in the previous tax (reporting) year is equal to or exceeds 75 percent. Let us define the peculiarities of the taxation strategy and the reduction of tax pressure for each group of agricultural payers. Such tax system will simplify reporting and accounting and, thus, significantly reduce the level of the tax burden. For the second group of taxpayers, the old tax system should be kept, which operated until 01.01.2016 and included the VAT regime. Conclusion. The legislative upholding of submitted proposals and, above all, restoration of the VAT regime will provide stable development of this strategic sector of our country. No doubt, that ensuring economic investment for industry without a subjective intervention of any representatives of authorities is important in our struggle against corruption, simplification of tax administration in agriculture, and also reduces complexity and cost of tax administration. The positive impact of the economic investments in the agricultural production sector, though the described benefits in the tax system would be especially noticeable in conditions of limited budgetary subsidies, economic inefficiency of bank credits, rising prices for inputs and other forms of financial crisis.

Background. Among the taxpayer rights defined by the Tax Code of Ukraine, the right to appeal decisions, actions (inaction) of controlling bodies (officials) is provided. However, there is no mechanism of the implementation of the right to appeal against the inaction of officials of tax authorities. Analysis of recent researches and publications. The subject of scientific researches is the issue of the implementation of payer right to appeal against decisions and actions of tax authorities. The issues that were not the subject of scientific researches: appealing against the inaction of tax authorities; terminological ambiguity of determining the fact of giving correspondence to the taxpayer; participation in these legal relationships of the Council of the Business Ombudsman, which led to the conduction of scientific research. The aim of the article is to study the issues of legal regulation of the taxpayer right to appeal against the inaction of the tax authorities and their officials administratively, to work out ways of legislation improvement in specified area. Materials and methods. Dialectical, formal-dogmatic methods and method of structural and system analysis are used during the research. The results of the research. The legal mechanism of the implementation of the taxpayer right to an administrative appeal against the inaction of the tax authorities is imperfect. Problematic points that need to be resolved at the level of the law are outlined. It is the availability of terminological ambiguity of determination of the delivery fact of correspondence to the taxpayer; norms that do not define clear deadlines for the fulfilment of duty by the tax authorities. The participation of the Council of the Business Ombudsman in these legal relationships and the mechanism of the appeal of the State fiscal service (SFS) commission decisions of the registration of a tax bill / calculation of adjustment in the Unified Register of Tax Bills are studied. Conclusion. Author’s approaches to the settlement of problem issues in the field of implementation of the taxpayer right to an administrative appeal against the inaction of the tax authorities are offered.

Background. The activities of the international corporations completely change the system of international business, forming new challenges and tasks for States and international organizations. One of the most threatening consequences of the internationalization of economic activity is tax planning, which is widely used by international corporations. Tax planning of multinational corporations is a process of using the differences in the tax legislation of the countries where are placed the companies, groups, for the legitimate reduction of the tax base. The practice of tax planning of multinational corporations today has more than 400 different schemes, which are constantly improving and become more complex. Analysis of recent researches and publications. Problems of legal regulation of legal relations in the sphere of taxation in Ukraine and in the world is the object of research of such scientists as O. Minaieva, D. Piddubna, A. Salienkov, V. Marchenko, T. Tsymbal, Yu. Onishchuk, I. Pasichna. Some aspects of the reduction of the tax base have become the subject of research of such scientists as D. Getmantsev, I. Kucherov, M. Kucheriavenko, O. Nogyna, N. Onishchuk, I. Mizina. The aim of the article is justification of improvement directions of legal regulation of multinational corporations’ tax planning on national and international levels. Materials and methods. When writing scientific article, the optimal set of scientific and special scientific methods, including such methods as abstraction, deduction, analysis, synthesis, logical-legal, sociological, etc. is used from the point of view of the objectives of the study. The acts of current legislation of Ukraine and the EU, statistical, scientific and legal publications on tax planning of international corporations form the Empirical basis of the article. The results of the study. A key stage in the research of legal regulation of tax planning of multinational corporations is the analysis of the major schemes that are widely used by corporations to substantially reduce the tax base. The working documents of the European Commission include the scheme of using offshore and hybrid loans, hybrid units, as well as intellectual property transactions, which are the most common in international practice. Basic schemes that are used by the international Corporations are the schemes of the offshore loan, hybrid loan (loans through hybrid financial instruments), patent box, duplex intellectual property etc. Conclusion. The main problem of legal regulation of tax planning of multinational corporations is connected with the fact that taxpayers direct their activity in allowed by the law areas, thereby acting exclusively in the legal area. For Ukraine as for other countries, counteracting to tax planning of multinational corporations is extremely important. That is why in the beginning of 2017 Ukraine joined the four initiatives of the BEPS, although the amendments to the tax legislation in accordance with the terms of the initiatives are practically not carried out currently or are carried out rather slowly. Ukraine still has not expressed any intentions regarding the implementation of the rules of Controlled foreign companies or rules that make it impossible to prevent registration of a permanent establishment. The implementation of the norms for the automatic exchange of information about non-resident financial accounts according to the International Standard (Common Reporting Standard), which will begin to operate according to official reports of the Ministry of Finance from 2020, is slowly being implemented.

Background. Nowadays we have a rapid growth of implementation and development of electronic services in general and in particular in the field of real estate titles registration. There is a need for a scientific analysis of the latest innovations in order to identify possible shortcomings in the current legal regulation of legal relations in the field of real estate titles registration, which can lead to numerous violations and can jeopardize the existence of private property institution in Ukraine. Analysis of recent researches and publications. A lot of local scientists are engaged in researches on issues related to regulation of electronic public services, but the process of reforming the legal field of e-government in the area of real estate titles registration in recent years has remained beyond the attention of scientists and requires a more thorough study on the subject of compliance with the European vector of the domestic legislation development in this area of legal relationships. The aim of the article is to analyze the modern trends in improving the state registration of real estate titles in view of the introduction of information technologies in Ukraine, in particular e-governance. Materials and methods. The information background of the article consists of the academic papers of local scientists, Ukrainian laws and subordinate legislative acts as well as the reports of the European Union institutions on the implementation of e-government in the EU states are of great importance. The paper contains the use of the following methods of scientific research: analysis and synthesis, comparison, system and structural, logical method. The results of the research. The modern trends in the formation of e-government system in Ukraine, in particular in the field of state registration of real estate titles are examined. The disadvantages of the electronic system of real estate titles registration are analyzed and determined the ways of its further development. Conclusion. The development of e-governance, in particular the introduction of e-services, has been identified as one of the main priorities for reforming the public administration system. All the noted shortcomings in the projects of modernization of the real estate register system require special attention, its examination and careful preliminary discussions in order to prevent possible violations, losses and changes of the information, which consists in the state register of real estate titles, since real estate is one of the most important assets owned by any individuals and legal entities.

Background. The Association agreement concluded between Ukraine and the EU provides a wide range of actions from the Ukrainian side regarding the implementation of existing EU legislation in the legal field of Ukraine and adaptation of the Ukrainian competition legislation with the relevant EU legislation. Competition law of Ukraine is one of the most close to the European institutions of the economic legislation. The conclusion of the Association Agreement between Ukraine and the EU hasn’t completed this process, but only gave it a new impulse. Analysis of recent research and publications. The works of such scientists as O. V. Bezukh, S. S. Valitov, N. M. Korchak, K. V. Smirnova etc. were dedicated to the questions of development of competition legislation of Ukraine and its adaptation to the requirements of the EU. More than three years have passed since the conclusion of the Association Agreement; it means it is time to sum up the implementation process of the Agreement provisions to the Ukrainian competition legislation. The aim of the article is to carry out a comprehensive analysis of the implementation of the provisions of Chapter X (Competition) of the Association Agreement between Ukraine and the EU, the definition of problems and trends of further development of the Ukrainian competition legislation. Materials and methods. There was used the optimal set of general scientific and special methods of scientific knowledge: abstraction, deduction, analysis, synthesis, logical-legal, comparative-legal, etc. from the point of view of the objectives of the study. The results of the research. According to the Agreement Ukraine and the EU harmonize national competition legislation; refrain from providing state aid to enterprises producing goods or providing services, which distort or threaten to distort competition; exchange information on their own aid schemes; do not apply any measures that may distort trade between countries; within the framework of the Committee on Cooperation consult on competition issues; provide assistance in the development of competition rules. In addition, in accordance with Article 254–255 of the Agreement, Ukraine undertook to bring existing competition law into conformity with the legislation of the European Communities. The harmonization of Ukraine’s competition legislation with EU requirements and standards is the leading direction of its development. The Association agreement acknowledges and defines ways of eliminating legal gaps in the implementation of competition law rules in the national legislation of Ukraine. The text of the Agreement contains specific references to the EU regulations that should be included in the legislation of Ukraine. However, the norms to be implemented in the current competition legislation of Ukraine, are contained not only in section X Competition, but also in other parts of the Agreement, in particular, providing conditions for the development of competition in energy and gas sector, improvement of legal regulation in the sphere of public procurement (compliance with the current legislation of Ukraine requirements of Directive 2004/18/EC), protection of intellectual property rights, in particular in the field of legal protection of geographical indications etc. Conclusion. In the process of implementation of the Association Agreement with the EU regarding the improvement of the competition legislation and its implementation, Ukraine has already achieved a lot of aims. It was improved the legal and organizational basis of activity of bodies of the Antimonopoly Committee, which became more open for business, implemented a number of EU acts by competition issues, increased value thresholds in the monitoring of concentrations, accumulated changes in the legislation. However, the process of adaptation and harmonization of existing competition legislation has not been completed. Every day there are new challenges that require regulatory decisions. It applies to both the improvement of already existing institutions of competition law and the introduction of new.

Background. It is natural that taxpayers seek to minimize their tax liabilities by all possible legal means, whereas the state aims to establish fair tax liabilities and to control the quality of their performance. Therefore, the tax law should establish a balance between the private interests of the taxpayers and the public interest of the state. For violation of relevant regulations, the state must establish clear legal responsibilities that are an integral part of the mechanism of regulation of tax legal relations. Analysis of recent researches and publications. Without derogating the research of Ukrainian scientists it should be noted that in legal doctrine the question of state coercion for violation of transfer pricing rules in Ukraine were not studied. The works, which relate to the topic, were devoted to narrow legal issues and are episodic and fragmented. The aim of this article is a systematic analysis of state coercion measures that can be applied by the authorized bodies for the violation of transfer pricing rules. Materials and methods. The theoretical basis of the article comprises scientific works of scientists of various law branches, which to some extent have studied the problem of implementation of tax control of transfer pricing in Ukraine by state bodies. There were also used the philosophical methods of cognition (dialectic, hermeneutical), general scientific methods of cognition (analysis and synthesis, systemic-structural, modeling, abstraction, formal logical, historical) and specific methods used in the science of law (methods of interpretation of law, legal dogmatic and comparative law). The results of the research. The article made a systematic analysis of measures of state coercion for violation of transfer pricing rules in Ukraine. The tax, administrative and criminal corpus delicti, which may be caused in violations of transfer pricing rules by taxpayers, were highlighted. The legal assessment of each of the state coercion measures that can be applied for the violation of transfer pricing rules was provided. Conclusion. For violation of transfer pricing rules in Ukraine we propose to divide all measures of state coercion into three groups of measures: financial responsibility, administrative responsibility and criminal liability.