УГРОЗЫ НАЛОГОВОЙ БЕЗОПАСНОСТИ ГОСУДАРСТВА: ПРАВОВОЕ ИЗМЕРЕНИЕ

At the present stage, the analysis of the impact of taxation on the activities of enterprises and the state is becoming increasingly important in the tax area. The emergence of a fundamentally new model of relations between market participants within the framework of tax relations has led to the emergence of new tasks in the field of taxation that require taking into account the tax component when developing management decisions, the issue of tax security as a state of protection of the economic interests of taxpayers, the state and society as a whole guarantees compliance with tax legislation by all participants in tax relations. Fair and impartial tax administration, protection of the rights and legitimate interests of taxpayers, ensuring budget revenues at the level necessary to perform the functions of the state. Ensuring tax security is a complex task that requires continuous improvement of the tax system, professional development of tax authorities' personnel, and cooperation with taxpayers.The study revealed that tax security is a key element of the financial security system, ensuring the stability and development of all its components. Taxes serve as the primary source of the state's financial resources, necessary for meeting socially important needs and maintaining societal well-being. Ineffective tax policies can lead to the growth of the shadow economy, resulting in budgetary losses and reduced social stability. The tax security mechanism includes legal, organizational, and economic measures to timely detect and prevent tax risks and crisis phenomena. Important aspects are compliance with legislation, effective tax administration, and international cooperation. This approach helps maintain economic security and minimize risks in the context of globalization.

Introduction. The article examines the problem of the relationship between law and ethics in their normative manifestations. The position is substantiated that ethical regulation is much broader than legal regulation, but any legal regulation is based on an ethical principle. That is, law is the minimum of ethics. This is their similarity, as well as the fact that both ethical and legal regulation (and a number of others, for example, in the theological sphere) are social regulation. Methods. This research is based on the use of the general scientific dialectical method of cognition, which determined the use of general philosophical (analysis, synthesis, analogy) and formal logical methods. In turn, the specifics of the problem studied in the article determined the use of private scientific methods: historical-legal, comparative-legal, formal-legal, structural-functional, systemic analysis and interpretation of legal norms, etc. Results. The implementation of legal regulations, compliance with the rules of law is ensured by the force of coercion, behind which stands the state and its relevant institutions. Therefore, legal regulation is strict regulation, “brute force”. And ethical regulation, compliance with ethical standards is ensured by conviction, first of all, on the part of the individual himself, “included” in the corresponding society, where ethical obligations are formed, which over time acquire normative content. Therefore, ethical regulation is soft regulation, “soft power”. In developed social societies, naturally, and in Russian too, “soft” regulation, normatively enshrined, occupies a dominant position. The article notes that it is more reliable, long-lasting, more fundamentally determines the rules of behavior of the subjects of its influence and is much less subject to market fluctuations than the legal one. Therefore, it is developing rapidly: both at the international level, and abroad, and in Russia, where in recent years codified acts have been developed and adopted in the field of normative regulation of ethical rules of behavior: in the system of executive authorities (including law enforcement agencies), in the stratum of free people professions, in the business sector, etc. Particular attention in the article is given to ethical regulation in the sphere of professional, personal and other life activities of judges. Discussion and Сonclusion. The article substantiates that an indispensable attribute of “soft power”, as in the field of legal regulation, is responsibility for non-compliance with relevant regulatory requirements. But at the same time, mixing legal (disciplinary, first of all) and ethical responsibility is unacceptable. Using the example of such confusion regarding Russian judges, due to current legislation, the article shows the negative consequences of the corresponding law enforcement.

The article considers tax control as a tool to ensure financial and tax security. The conceptual elements of tax control aimed at timely response to threats in the tax sphere and leveling their consequences are defined. It is concluded that the prospects for the development of tax control are associated with the introduction of digital technologies, online interaction with participants in tax relations and openness of business entities.

The relevance of the subject matter is conditioned upon the fact that nowadays, both tax law theory and the current tax legislation fail to provide a single, unified definition of the concept of ‘subject of tax relations’. Furthermore, there is no clear criteria for the division of subjects of tax relations into types, which makes it impossible to establish the exact scope of participants in tax relations, and to determine the level of their tax legal personality. The purpose of this paper is to determine the scope of participants in tax relations, to analyze and clarify the legal status of established subjects and determine the functions that they perform in tax legal relations, as well as, on the basis of the results obtained, to construct a detailed classification of subjects of tax relations. The key method of scientific research is the method of scientific modelling, because in this article, on the basis of the analysis of existing scientific positions and provisions of legislation, the authors build their own theoretical model of the subject matter, formulate a conceptual apparatus and offer their practical application. This paper examines the subjects of tax relations, examines their types, outlines the limits of their legal personality in tax relations. The analysis of national legislation and various scientific approaches provides for the classification of subjects of tax relations, the legal status and the role they play in the tax mechanism are determined. The paper develops proposals for practical content to improve the provisions of the Tax Code of Ukraine on subjects of tax relations, provides author's definitions of the concept of ‘subjects of tax relations’. The provisions, conclusions, proposals and recommendations formulated in this paper can be used in: lawmaking – to improve and adopt new regulations, to amend existing legislation, to adapt them to the best European and international models; the law enforcement – to improve tax relations with the participation of public authorities; scientific research – for further study of financial and legal issues of participation of public authorities in budget relations; educational process – when teaching the subjects ‘Financial Law’, ‘Tax Law’, ‘Administrative Law’, ‘Topical Problems of Financial Law of Ukraine’ and related training courses.

Problem setting. Digital technologies are one of the most current trends, with the help of which new models of interaction between the state, business and citizens are being formed. New methods of doing business involve constant work with data, which entails significant changes in traditional sectors of the economy. It should be emphasized that the development of digital processes leads to a significant increase in financial flows that are outside the scope of legal regulation. It seems that in order to adapt to the challenges of digital technologies, there is a need to develop its own (national) digital ecosystem, which will cover the field of tax regulation. Analysis of recent research. The study of some aspects of digitalization in the field of taxation has been the subject of scientific research by such scholars as O. Dmytryk, M. Kucheryavenko, D. Kobylnik, V. Ryadinska, K. Tokarіeva, and others. At the same time, the above direction is developing rapidly, and this in turn requires appropriate timely regulation and reflection in the law. In view of the above, the purpose of the article is to analyze the legal regulation of taxation in the digital economy. Article’s main body. The article discusses the features of legal regulation of the sphere of taxation in the conditions of building a digital economy. It was emphasized that the introduction of digital technologies into tax regulation has both positive (implementation of the principle of taxation convenience, the formation of a service model of interaction between authorities and obligated participants in tax relations) and negative aspects (fragmentary legal regulation, the need to implement mechanisms for protecting tax information included in the corresponding electronic services, bases). Based on the analysis of a number of acts of promising legislation of Ukraine: the introduction of a special legal (including tax) regime of Diya City was subjected to a critical analysis; the legislator's approach to the regulation of taxation relations for the delivery of electronic services to individuals by non-residents was positively assessed. Conclusions and prospects for the development. The formation of a service model of the tax authorities provides for even broader interaction of tax authorities with taxpayers in electronic form. It should be noted that the interaction of taxpayers with the tax authorities through "digital channels" can be both positive and negative, which largely depends on the ease of use of the service (thus increasing the convenience and efficiency of interaction between taxpayers). In addition, the analysis of the legal regulation of taxation in the digital economy in Ukraine indicates the need for comprehensive development of effective mechanisms for each specific tax (or even legal regime) and data protection mechanisms provided by the subjects of tax relations to the relevant electronic databases, registers, offices, etc.

Finding an optimal balance of public and private interests in taxation is a task that must be addressed by the state, which seeks not only to increase tax revenues to the budget, but also to create optimal tax conditions for business and production development. Therefore, the analysis of the problems of legal regulation of mineral extraction tax (MET) in the extraction of multi-component complex ores, including the determination of the item and rate of taxation, and the search for their optimal solutions is aimed at improving tax legislation in the context of tax reform. Purpose: to analyse the problems of legal regulation of MET payment for the extraction of multi-component complex ores, including in determining the item and rate of taxation. Methods: empirical methods of description, interpretation; theoretical methods of formal and dialectical logic; specific scientific methods: legal-dogmatic and interpretation of legal norms. Results: the study reveals that there is no definition of the concept of «multi-component complex ore» in the provisions of the legislation on taxes and levies, as well as in sectoral regulations, therefore, it cannot be considered that such an item of taxation is defined and established by the legislator. The letters received by the tax authority from the Federal Agency for Subsoil Use (Rosnedra) are not regulatory acts and cannot be used as a basis for the regulatory authorities’ conclusions during tax audits. The analysis of the law enforcement (judicial) practice since 2002, as well as certain provisions of regulatory legal acts show that polymetallic ores containing non-ferrous and/or precious metals have historically been qualified as complex multi-component ores. Therefore, the authors propose to amend the tax legislation, taking into account the additional characteristics of multi-component complex ores when they are mined.

Technologically advanced artificial intelligence (AI) is making a significant contribution to strengthening national security. AI algorithms facilitate the processing of vast amounts of information, increasing the speed and accuracy of decision-making. Artificial intelligence and machine learning (AI/ML) are crucial for state and integrated hybrid attacks and protecting new threats in cyberspace. Existing AI capabilities have significant potential to impact national security by leveraging existing machine learning technology for automation in labor-intensive activities such as satellite imagery analysis and defense against cyber attacks. This article examines selected aspects of the impact of artificial intelligence on enhancing a state’s ability to protect its interests and its citizens., artificial intelligence through the use of neutron networks, predictive analytics and machine learning algorithms enables security agencies to analyse vast amounts of data and identify patterns indicative of potential threats. Integrating artificial intelligence into surveillance, border control and threat assessment systems enhances the ability to respond preemptively to security challenges. In addition, artificial intelligence algorithms facilitate the processing of vast amounts of information, increasing the speed and accuracy of decision-making by police authorities. The rapid development of AI raises a number of questions for its use in securing not only national security but protecting all citizens. In particular, it is worth answering the question How does artificial intelligence affect national security and clarifying the issue of how law enforcement agencies can use artificial intelligence to maximise the benefits of the new technology in terms of security and protecting communities from rising crime. The analysis is based on a descriptive method in describing the phenomenon; by explaining the concepts and applications of artificial intelligence to determine its role in the national security sphere. An analysis of the usefulness of artificial intelligence in particular in police operations is undertaken, with the aim of defending the thesis that, despite some threats to the protection of human rights from AI, it is becoming the best tool in the fight against all types of crime in the country. Technological advances in AI can also have many positive effects for law enforcement, and useful for law enforcement agencies, for example in facilitating the identification of persons or vehicles, predicting trends in criminal activities, tracking illegal criminal activities or illegal money flows, flagging and responding to fake news. Artificial intelligence (AI) has emerged as one of the biggest threats to information security, but efforts are being made to mitigate this new threat, but also to find solutions on how AI can become an ally in the fight against cyber-security, crime and terrorist threats. Artificial intelligence algorithms search huge datasets of communication traffic, satellite images and social media posts to identify potential cyber security threats, terrorist activities and organized crime. It is advisable, when analyzing the opportunities and threats that AI poses to national and public security, to gain a strategic advantage in the context of rapid technological change and also to manage the many risks associated with AI. The conclusion highlights the impact of AI on national security, creating a range of new opportunities coupled with challenges that government agencies should be prepared for in addressing ethical and security dilemmas. Furthermore, AI improves predictive analytics, thereby enabling security agencies to more accurately anticipate potential threats and enhance their preparedness by identifying vulnerabilities in the national security infrastructure

Introduction: the article deals with the issues concerning the protection of the rights to digital content created with the use of artificial intelligence technology and neural networks. This topic is becoming increasingly important with the development of the technologies and the expansion of their application in various areas of life. The problems of protecting the rights and legitimate interests of developers have come to the fore in intellectual property law. With the help of intelligent systems, there can be created not only legally protectable content but also other data, relations about which are also subject to protection. In this regard, of particular importance are the issues concerning the standardization of requirements for procedures and means of storing big data used in the development, testing and operation of artificial intelligence systems, as well as the use of blockchain technology. Purpose: based on an analysis of Russian and foreign scientific sources, to form an idea of the areas of legal regulation and the prospects for the application of artificial intelligence technology from a legal perspective. Methods: empirical methods of comparison, description, interpretation; theoretical methods of formal and dialectical logic; special scientific methods (legal-dogmatic and the method of interpretation of legal norms). Results: analysis of the practice of using artificial intelligence systems has shown that today intelligent algorithms include a variety of technologies that are based on or related to intelligent systems, but not always fall under the concept of classical artificial intelligence. Strictly speaking, classic artificial intelligence is only one of the intelligent system technologies. The results created by autonomous artificial intelligence have features of works. At the same time, there are some issues of a public law nature that require resolution: obtaining consent to data processing from the subjects of this data, determining the legal personality of these persons, establishing legal liability in connection with the unfair use of data obtained for decision-making. Standardization in the sphere and application of blockchain technology could help in resolving these issues. Conclusions: in connection with the identified and constantly changing composition of high technologies that fall under the definition of artificial intelligence, there arise various issues, which can be divided into some groups. A number of issues of legal regulation in this area have already been resolved and are no longer of relevance for advanced legal science (legal personality of artificial intelligence technology); some issues can be resolved using existing legal mechanisms (analysis of personal data and other information in course of applying computational intelligence technology for decision-making); some other issues require new approaches from legal science (development of a sui generis legal regime for the results of artificial intelligence technology, provided that the original result is obtained).

The increased scale of genetic research in the world determines the relevance of legal regulation of relations on the turnover of genetic information. The purpose of this study is to define a new legal institution for the circulation of genetic information and the main directions of development of future legislation. The methodological basis of the study comprises empirical methods of comparison, description, interpretation; theoretical methods of formal and dialectical logic; private scientific methods: the method of comparative jurisprudence and the method of interpretation of legal norms. The results of the study allow the authors to state that there is a process of separation of the still few legal norms on the turnover of genetic information into a separate institution in the system of the information law branch.The developing institute should include norms (principles) of turnover and processing of genetic information. These are norms that consolidate the rights and obligations of subjects of information legal relations regarding the turnover of genetic information; norms that establish the legal regime of biological banks and national databases of genetic information; protective norms for state supervision of the activities of subjects in the field of turnover of genetic information; special norms on liability for violations of the requirements of the law.The most effective solution to the problem of legal regulation of relations on the turnover of genetic information in the Russian Federation is the adoption of a special law.The information activities of various entities in this area are often international in nature and are based on the norms established in treaties and national legislation. In this regard, it seems appropriate to launch a broad discussion of the problems of genetic information turnover at the level of the international scientific community. These should include identification of threats; identification of possible risks of using information technologies in medicine; unification of digital identification mechanisms; development of ethical codes of conduct for the scientific community; use of foresight methodology in order to develop common positions.

With the development of artificial intelligence, there are more and more technologies developed on its basis, including deepfake technology, which allows to create and modify audiovisual digital content in order to create the most realistic and believable images that are not true and do not exist in reality. Meanwhile, the purpose for which a deepfake is created may be legitimate or illegitimate. In any case, however, deepfakes undermine trust in information, since the likelihood that the image one sees on a device screen exists only in the electronic world increases exponentially. Purpose: to analyze the legal regulation of creating and using deepfakes, identify gaps, and find ways to make deepfakes safe. Methods: empirical methods of comparison, description, interpretation; theoretical methods of formal and dialectical logic; specific scientific methods: legal-dogmatic and interpretation of legal norms. Results: the article formulates proposals, the implementation of which will make it possible to exclude violations of the rights and legitimate interests of citiz ens when using deepfakes.

Introduction. The article is devoted to the general theoretic analysis of legal category “privilege”. The author proposes and argues the hypothesis of the perception of privilege as a form of legal advantage different from such types of this system as courtesy and immunity. The work presents essential and substantial consideration of legal privilege from the point of view of the doctrine of law, historical and modern legislation, as well as law enforcement practice. The aim is to form a view of privilege as a form of improving the legal situation of individual entities with special legal status; to propose its definition. Methodology. Historical learning style, empirical methods of comparison, description, interpretation; theoretical methods of formal and dialectical logic. Specific scientific methods: technical approach, method of interpretation of legal norms. Results. Analysis of doctrinal sources of Russian and foreign law, historical monuments of jurisprudence, modern normative legal acts and law enforcement practice has shown thatthe category of privilege is often mixed with other legal means, having an incentive or rewarding character. On the basis of the establishment of similarity and distinction elements between privilege, courtesy and immunity, aspects of their interaction and existing contradictions, the author proves the independent categorical nature of privilege, identifies its specific features, which differ from related legal phenomena. Conclusion. In both legal science (theoretical and sectoral) and the system of legislation, it is necessary to clearly distinguish the understanding and application of the legal category “privilege” by means of: establishing legal definition, unification and specifying the provisions of normative acts using backing, incentive and rewarding instrumentarium; achieving the justifiable use of evaluation categories giving the right to the privilege. The actions taken should contribute not only to improving the efficiency of public relations regulation due to the legal advantages system, but also to reducing the corruption risks associated with the granting of such “on top of ” rights, diminishing administrative barriers on receipt and realization.

Replacing the unserved part of the sentence with a milder type of punishment as a type of early release from further serving a sentence is relevant in the context of the humanization of domestic criminal and penitentiary policy, as well as in demand by modern judicial practice. This institution performs a number of important tasks to correct and stimulate the law-abiding behavior of convicts, which causes interest in the identified problems of law enforcement of its norms and the search for ways to solve them. The article uses the results of a sociological study conducted by the author from January to May 2023. The aim of the work is to study the practice of applying the replacement of the unserved part of the punishment with a milder type of punishment and to determine ways to improve it. The methodological basis of the study was the empirical method, the statistical method, the comparative legal method, the method of interpretation of legal norms, the methods of formal and dialectical logic. Based on the analysis of scientific literature, the doctrinal positions of scientists, the current regulatory framework, the criminal legislation of foreign countries, statistical data, materials of judicial practice, the results of a sociological study conducted by the author, specific ways are proposed to improve the replacement of the unserved part of the punishment with a milder type of punishment, including additions and amendments to Art. 80 of the Criminal Code of the Russian Federation.

Introduction. The article is devoted to the issues of legal regulation of a prosecutor’s warning about the inadmissibility of extremist activities as an act of prosecutorial response. It is noted that Russian and foreign scientists who study contemporary issues of extremism emphasize both the problems of its occurrence and manifestation, and the possibility of its prevention in various areas of law enforcement. Special attention is also paid to the study of legal tools, the prosecutor’s response in this area of prosecutor’s supervision, the legal regulation of the prosecutor’s warning about the inadmissibility of extremist activities, as one of the actions of prosecutor’s reaction, used in the above mentioned direction of prosecutor’s supervision. Materials and methods. The methodological basis of the study comprises general scientific (analysis, analogy, comparison) and special methods of knowledge of legal phenomena and processes (method of interpretation of legal norms, technical-legal, formal-legal and formal-logical methods). The results of the study. As a result of the analysis, it was revealed that the use of the prosecutor’s response considered in the paper has a positive effect on the state of law in this area: it is used in a certain area of legal relations; it is a preventive act; it has specific legal consequences (the prosecutor’ appeal a statement about the liquidation of a public or religious association or another organization and the decision to suspend their activities); it can be used along with other acts of the prosecutor’s response (the prosecutor’s view on the inadmissibility of violation of the law). At the same time, the author emphasizing the characteristic features of the legal tool under consideration and its implementation, substantiates the existence of problems in the legal regulation of warning the prosecutor about the inadmissibility of extremist activities as an act of prosecutorial response and the need for changes in the current legislation. Discussion and conclusion. The effectiveness and necessity of the further application of the act under consideration as an independent type of prosecutorial response acts, as well as the existence of problems in its legal regulation are substantiated. The conclusion is made about the need to change a number of provisions of the current legislation regulating the basis of application, the implementation procedure, the responsibility of the supervised subjects addressed to in this act, and the timing of the prosecutor’s warning about the inadmissibility of extremist activity as an act of prosecutorial response.

The paper notes that in order to effectively ensure financial the safety of citizens of Ukraine is extremely important to achieve an appropriate level of tax security of the state as a basic structural element of financial state security. Identified threats affecting the current state the domestic tax security of the state. A number of regulatory and legal acts regulating the provision of tax security in Ukraine. A set of actions has been determined that is optimal for increasing the level of tax security of Ukraine. Politics should become the basis of state tax security ensuring the safety of domestic producers, because they are the most payers of taxes and fees, guarantors of a developed economic system, a source of employment in a market economy. Many problems getting in the way the study of tax security is explained by the fact that «tax security state» as a term is practically not regulated in the legislation of our state, its specifics and the composition of threats that can cause him significant harm. The vast majority of domestic and foreign scientists, considering issues of tax security, focus on micro-level, namely on the tax security of enterprises. While this the problem requires in-depth development and a systematic approach to determining the concept of «tax security» is precisely at the macro level of the study of the tax state security. To ensure the proper level of tax security it is necessary to determine its current state, the main components and factors of influence, examining the features of the functioning of the domestic tax system. It was noted that the future cooperation of the State Tax Service of Ukraine and Bureau of Economic Security will help eliminate duplication of functions law enforcement and reducing unnecessary and unjustified pressure on taxpayers, and will also help improve efficiency investigation of economic crimes and improve Ukrainian investment attractiveness.

The article examines the problem of systematizing crimes against the foundations of Ukraine’s national security, defining their generic object, functional purpose, and the legal limits of criminalization of such acts. The study emphasizes the interrelation between theoretical and praxeological aspects of the criminal law protection of state security and the practice of counterintelligence and operational-investigative documentation. The author analyzes the evolution of legal approaches to differentiating these crimes, identifies the shortcomings of the current classification, and proposes its improvement taking into account contemporary challenges such as hybrid aggression, information and cyber threats, and the financing of terrorism. A comparative legal analysis of the legislation of the United States, the United Kingdom, and the Scandinavian countries allows assessing the effectiveness of various models of criminalization and their adaptability to the Ukrainian legal framework. Particular attention is paid to the issues of proving and documenting crimes against the foundations of national security, to the significance of the subject of proof for organizing counterintelligence and operational-investigative activities, and to the role of procedural legalization of factual data in pre-trial investigation. The study reveals the impact of digital technologies and cyberspace on the state’s criminal law policy and on the boundaries of permissible interference with privacy in the investigation of crimes against sovereignty and territorial integrity. The purpose of the article is to form the author’s conceptual vision of crimes against the foundations of Ukraine’s national security, to determine the specific features of their criminal law classification, and to outline directions for improving legislation in light of contemporary threats, international experience, the theory of evidence, and the practice of counterintelligence activity. The research employs a complex of general scientific and special legal methods of cognition, including dialectical, historical-legal, comparative-legal, formal-legal, as well as methods of systemic analysis and structural-functional generalization. As a result, the author identifies three approaches to understanding the concept of crimes against the foundations of national security: the elemental approach (through the system of elements of the corpus delicti), the praxeological approach (through the activity of authorized bodies and the procedures of proof), and the comprehensive approach (combining legal, organizational, and evidentiary dimensions). Supporting the comprehensive approach, the author defines crimes against the foundations of Ukraine’s national security as socially dangerous acts prescribed by criminal law that encroach upon the fundamental state and social interests in the spheres of sovereignty, territorial integrity, defense capability, information, and political stability of the state. From the author’s standpoint, criminal law activity in the field of national security includes the following elements: subjects (state security and law enforcement agencies), objects (social relations in the sphere of protection of state sovereignty), legal basis (norms of criminal legislation), methods and means (criminalization, prevention, sanctions, and proving), and the result – ensuring the security of the individual, society, and the state. A distinctive feature is that society and the state act simultaneously as subjects and objects of this activity, while the effectiveness of criminal law enforcement depends on the quality of documentation, admissibility of evidence, and compliance with human rights during investigation.