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Journal articles on the topic 'Rights and taxpayer freedoms'

Author: Grafiati

Published: 8 June 2024

Last updated: 31 July 2025

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1

Dontsova, A., and E. Dolmatova. "Judicial Protection of Taxpayer’s Rights and Appeal Against Actions of Tax Authorities." Bulletin of Science and Practice 6, no. 1 (2020): 287–91. http://dx.doi.org/10.33619/2414-2948/50/35.

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The tax system is of great importance in ensuring the existence of the state through tax revenues to the budget. At the same time, the tax sphere of the state defines a certain range of duties and responsibilities to taxpayers and tax authorities. The article deals with theoretical and legal aspects of judicial protection of taxpayer’s rights and appeals against actions of tax authorities under the norms of the Tax code of the Russian Federation. The article considers the importance of the tax system for the state in the sphere of ensuring tax revenues to the budget, the emergence of tax dispu

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2

Totskyi, B. A. "Application of the components of the principle of proportionality to protect the rights and legitimate interests of taxpayers." Uzhhorod National University Herald. Series: Law 2, no. 82 (2024): 269–77. http://dx.doi.org/10.24144/2307-3322.2024.82.2.43.

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The article examines the essence of the principle of proportionality in the field of taxation, analyzes the components of the principle and the specifics of their application with regard to protection of rights and legitimate interests of taxpayers. The author establishes that the essence of the principle of proportionality in the field of taxation is that taxes and fees established with the aim of financial support of the State’s activities should be consistent with the possibility of taxpayers to exercise their fundamental rights and freedoms. According to the principle of proportionality, t

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3

Mykolenko, O. I. "PUBLIC-AUTHORITY SERVICES AS AN ADMINISTRATIVE-LEGAL MEANS OF ENSURING THE REALIZATION OF HUMAN RIGHTS IN RELATIONS BETWEEN TAXPAYERS AND SUBJECTS OF PUBLIC ADMINISTRATION." Constitutional State, no. 51 (October 15, 2023): 70–76. http://dx.doi.org/10.18524/2411-2054.2023.51.287987.

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In the article, public-authority services were characterized as an administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration. It was found that the study of public-power services as administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration emphasizes the need for significant changes in administrative-legal regulation, which in modern conditions is aimed at achieving the following tasks: 1) regulation of management activities in tax

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Osterweil, Eric. "Are LOB Provisions in Double Tax Conventions Contrary to EC Treaty Freedoms?" EC Tax Review 18, Issue 5 (2009): 236–48. http://dx.doi.org/10.54648/ecta2009031.

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Double tax conventions (DTCs) generally include clauses that refuse to residents of a contracting state the right to claim treaty benefits with respect to income derived from the other contracting state if they are not ‘beneficial owners’ of the income. ‘Limitation-on-Benefits’ (LOB) clauses in DTCs, particularly where the United States is a contracting state, provide objective criteria for limiting taxpayer rights under DTCs. LOB clauses, which are designed to prevent treaty abuse, may, however, be in violation of the Treaty Establishing the European Community (EC Treaty) freedoms. This artic

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Yunus, Ibrahimov Namig Abdullayev Israfilov Ramin. "Some considerations about the need to turn the beneficiary into taxpayers." Science, Education and Innovations in the Context of Modern Problems Conference, Baku, Azerbaijan, November, 2021 4, no. 2 (2021): 65–67. https://doi.org/10.5281/zenodo.6299866.

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The return of 70 percent of the taxes they paid last year to entrepreneurs suffering from the coronavirus is a commendable step. Only time will tell how transparent and effective this step will be, but the idea itself is quite progressive. Because in the current difficult situation, for the first time, a citizen can feel the benefits of being a taxpayer in his own example. The concept of the taxpayer has the potential to have a better impact on the development of the country than hundreds of thousands of educational books and propagandists. Unlike a citizen who is poorly fed from the budget, t

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6

Gorgol, Andrzej. "Czy utworzenie instytucji rzecznika praw podatnika jest niezbędne dla prawidłowego funkcjonowania systemu ochrony praw i wolności człowieka oraz obywatela?" Przegląd Sejmowy 2(163) (2021): 295–315. http://dx.doi.org/10.31268/ps.2021.28.

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The article aims to show that the creation of the institution of a taxpayer Ombudsman is necessary to improve and tighten the system of protection of human and civil rights and freedoms. The author analyses the content of the draft laws on this Ombudsman and their justifications in order to determine the motives behind their authors, initiating legislative proceedings. These considerations focus on the existence of the rationale for state interference in the field of the protection of the rights of tax entities, which is addressed in formal and substantive terms. The controversial aspects of e

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7

van Thiel, Servaas, Georg Kofler, and Axel Cordewener. "The Clash Between European Freedoms and National Direct Tax Law: Public Interest Defences Available to the Member States." Common Market Law Review 46, Issue 6 (2009): 1951–2000. http://dx.doi.org/10.54648/cola2009078.

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In the early days of Community law the ECJ, still sheltered from political constraints, was able to develop its jurisprudence on the EC fundamental freedoms with a view to enhancing the development of Community law and to advancing the Internal Market. More recently, however, the case law in the field of direct taxation has more and more come into the political limelight as fundamental tax policy questions and billions of tax revenue are at stake. As the Court’s decisions also take account of the dynamic evolution of the Community’s legal system and are much influenced by considerations of pol

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8

Drljača, Zorica. "Some Aspects of the Rights of Tax Payers in the Light of the Tax Reforms // Neki aspekti prava poreskih obveznika u svjetlu poreskih reformi." Годишњак факултета правних наука - АПЕИРОН 8, no. 8 (2018): 169. http://dx.doi.org/10.7251/gfp1808169d.

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The protection of taxpayers’ rights is an important issue of any democratic country, as it concerns matters related to basic human rights and freedoms. When we take into account basic components of taxpayers’ rights in most of the developed European countries, such as the right to information and assistance, the right to appeal, the right to the consistent application of legal provisions, the right to security, the right to privacy and the right to data secrecy and confidentiality, we can deduce that those rights are also recognized to the taxpayers in Republika Srpska. In order to further imp

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9

Kuramaeva, N. "Subjects and other Participants of Tax Law Relations." Bulletin of Science and Practice 5, no. 11 (2019): 299–304. http://dx.doi.org/10.33619/2414-2948/48/35.

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Subjects and other participants in the tax legal relationship are considered. According to the author, it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees. It is concluded that it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules

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10

Kuramaeva, N. "Subjects and other Participants of Tax Law Relations." Bulletin of Science and Practice 5, no. 11 (2019): 299–304. https://doi.org/10.33619/2414-2948/48/35.

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Subjects and other participants in the tax legal relationship are considered. According to the author, it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees. It is concluded that it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the

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11

Latkovska, Tamara, Pavlo Latkovskyi, and Anastasiia Podolska. "Legal ways of double taxation resolving." Revista Amazonia Investiga 9, no. 26 (2020): 365–71. http://dx.doi.org/10.34069/ai/2020.26.02.42.

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The purpose of the article is a comprehensive study of the problems of double taxation, which is at the intersection of categories of taxable entity and taxpayer. According to the purpose, it is substantiated that double taxation arises in the case of taxation of income received by residents abroad, or in the case of a mixed procedure of tax payment, or in the taxation of the distributed part of the profits of enterprises. It has been established that double taxation is also possible with the partial imposition of one object on another, and this can occur both within the same country and under

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Handika, Irine. "Disfungsi Peradilan Pajak Indonesia dalam Merealisasikan Keadilan." Jurnal Hukum dan Peradilan 1, no. 3 (2012): 359. http://dx.doi.org/10.25216/jhp.1.3.2012.359-378.

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Appeals is a remedy that can be used by the taxpayers during the tax dispute with the tax authorities, having previously filed Objection. Philosophy of remedies is a means of seeking justice to fight for their rights as equal before the law, it should be an option that gives freedom for the taxpayer to use or not use. Anomaly occurs, where the Act Number 28 of 2007 on General Provisions and Tax Procedures seeking justice requires to pay the administrative sanction a fine of 100% of Appeals were denied or granted in part. In the middle of the threat of sanctions, taxpayers are dealing with a lo

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PARENTE, SALVATORE ANTONELLO. "THE POWER OF TAX: ETHICAL PROFILES AND LEGAL ANALYSIS." Civitas et Lex 18, no. 2 (2018): 39–49. http://dx.doi.org/10.31648/cetl.2520.

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Tax ethics is the science that studies what is reputedly ethics in practice of the behaviorof subjects, broadly speaking, participating in the legal relationship of tax. Infact, the ethicalaspects do not invest only the attitude of the taxpayers, but also the conduct of holders of powerof taxation, authors of tax policy choices. In this light, a law matter – tax law – can contendwith a discipline not legal – ethics –, like what happens in other areas of the legislative system.In the modern legal systems, the power to impose taxes, expression of State sovereignty, assumesa particular dimension,

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SUKHANOVA, Daria, Siuzanna TSURKANU, Ruslan ENNAN, Olha BALATSKA, and Lesia STRELBITSKA. "ECtHR Practice of Resolving Disputes on Royalty Taxation for the Use of Copyright Objects." Journal of Advanced Research in Law and Economics 10, no. 7 (2019): 2113. http://dx.doi.org/10.14505/jarle.v10.7(45).24.

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The European Court of Human Rights is increasingly focusing on the compatibility of tax law and intellectual property law with European standards of human rights and fundamental freedoms in the relationship between tax authorities and taxpayers. To increase the efficiency of the work of the bodies of the State Tax Service of Ukraine, as well as the judicial authorities of Ukraine and to ensure an adequate level of protection of the rights and interests of individuals and legal entities, it is important to analyze the ECtHR's practice of resolving royalties for the use of copyright objects. The

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15

Malinovskii, Oleg Nikolaevich, Vitalii Viktorovich Goncharov, and Elena Gennad'evna Petrenko. "On the possibility of public control over on-site tax audits in the Russian Federation: towards the formulation of the problem." Финансы и управление, no. 3 (March 2024): 165–80. http://dx.doi.org/10.25136/2409-7802.2024.3.71139.

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The article is devoted to the analysis of the possibility of public control over on-site tax audits. The activities of the tax authorities in Russia directly affect the rights, freedoms and legitimate interests of all individuals and legal entities. The problems of organizing and implementing public control measures in relation to the specified activities of federal executive authorities are of great interest and importance, especially in terms of on-site tax audits, during which representatives of the Federal Tax Service carry out within the premises of taxpayer various actions in order to mo

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16

Cerioni, Luca. "The Never-Ending Issue of Cross-Border Loss Compensation within the EU: Reconciling Balanced Allocation of Taxing Rights and Cross-Border Ability-to-Pay." EC Tax Review 24, Issue 5 (2015): 268–80. http://dx.doi.org/10.54648/ecta2015027.

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Although the case-law on cross-border loss offsetting has been developed by the European Court of Justice (ECJ), to date, only on the bases of fundamental freedoms, and has been oscillating between a global approach and a single-country approach, these two approaches could be reconciled with a view to an ultimate concern to avoid tax evasion and tax avoidance within the EU territory. Moreover, this concern would be fully consistent with the development of an EU law principle of ability-to-pay, which could arguably be applied, inter alia, through a fractional deduction of cross-border losses in

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17

LAVDARI, Irena. "The administrative appeal of tax acts: a fundamental right ensuring fair treatment and transparency in the tax system." Jus & Justicia 18, no. 2 (2024): 64–82. https://doi.org/10.58944/jjrd7791.

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The right to appeal administrative acts is a fundamental aspect of ensuring justice and accountability in the tax administration. This right is embedded in various constitutional principles and legal frameworks aimed at protecting the rights and freedoms of individuals. Modern tax systems are built on the principles of justice and transparency, providing effective mechanisms for appealing administrative decisions. Procedural justice in the context of administrative appeals is essential for ensuring fairness and transparency in decision-making processes. The principle of equality before the law

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18

Szudoczky, Rita, and Balazs Karolyi. "Case Law Trends: The CJEU’s Approach to the Objectives of Progressive Turnover-Based Taxes: Respect for the Member States’ Fiscal Sovereignty or Authorization for Circumventing EU Law?" Intertax 50, Issue 1 (2022): 82–93. http://dx.doi.org/10.54648/taxi2022007.

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The article demonstrates that the objective of the tax system plays a crucial role in the non-discrimination assessment in the context of both EU State aid and fundamental freedoms analyses. Despite the fact that the objective of the underlying tax system/tax measure is decisive in respect of the outcome of these non-discrimination tests, there are plenty of uncertainties in the Court of Justice’s case law regarding the scrutiny of the objectives of tax measures. The article sheds light on them, first, by examining the allocation of competences among national authorities – national courts – an

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19

Hummel, David. "Article: New Tendencies Regarding the Relevance of Formal Requirements in VAT Law." EC Tax Review 32, Issue 1 (2023): 9–15. http://dx.doi.org/10.54648/ecta2023002.

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Back in 1858, Rudolf von Jhering, a well-known German legal scholar, said: ‘Form is the sworn enemy of arbitrariness, the twin sister of freedom’. Perhaps this is why Value Added Tax (VAT) law includes many formal requirements before the taxpayer can exercise his right of deduction or can opt for taxation, for example. Concerning these formal requirements, it is not disputed that the Court of Justice of the European Union (CJEU or Court of Justice) has put a stop to excessive formalism in VAT law. However, there are some interesting recent decisions of the Court of Justice, which were dealing

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Толстолуцька, Марина. "CUSTOMS DISPUTE AS A SUBJECT ADMINISTRATIVE PROCEEDINGS." Вісник Академії праці, соціальних відносин і туризму, no. 2 (November 7, 2019): 19–26. http://dx.doi.org/10.33287/11201.

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The paper presents findings of the study regarding the essence of thecustoms disputes within administrative proceedings.The researchreveals that a customs dispute is a kind of public legaldispute. Characteristic features of the customs dispute are: the emergence ofa dispute on customs relations; a special subject structure of the dispute - onthe one hand, the customs authorities or their officials, on the other - physicalor legal persons who move objects across the customs border of Ukraine; thesubject of the dispute is the decision, actions or omissions of the customsauthorities or their offi

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21

Bratko, Tatiana Dmitrievna. "Verification of constitutionality of tax breaks: Russian and U.S. approaches." Налоги и налогообложение, no. 3 (March 2020): 67–78. http://dx.doi.org/10.7256/2454-065x.2020.3.32849.

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&nbsp; Ensuring compliance with the generally accepted principles of law, protection of human and civil constitutional right and freedoms are attributed to a number of fundamental problems of the Russian and foreign law. Special place among them belongs to the problem of protection of constitutional rights of tax payers, particularly the contest of constitutionality of tax breaks. The essentially different approaches towards verification of constitutionality of tax breaks have established in the Russian Federation and the United States. Unlike the Supreme Court of the United States, the Co

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Sydorova, Elvira. "Рeculiarities of legal regulation of tax authorities of public authorities in Ukraine." Naukovyy Visnyk Dnipropetrovs'kogo Derzhavnogo Universytetu Vnutrishnikh Sprav 3, № 3 (2021): 331–39. http://dx.doi.org/10.31733/2078-3566-2021-3-331-339.

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The article reveals the features of the characteristics of public authorities as subjects of tax relations in Ukraine. It is emphasized that legal personality as a legal nature determines the elemental composition of the tax legal personality of the state and necessarily has three elements - its legal capacity, legal capacity and tort. The latter is a necessary component of the tax legal personality of the state. Taxpayers also have the right to demand from the state certain behavior and apply to the competent authorities (European Court of Human Rights) to apply to the state tax liability mea

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Drljača, Zorica, and Ljiljana Orešković. "Requirements of the Principle of Legality in the Field of Taxation // Zahtjevi principa zakonitosti u oblasti poreza." Годишњак факултета правних наука - АПЕИРОН 7, no. 7 (2017): 205. http://dx.doi.org/10.7251/gfp1707205d.

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The principle of legality of taxation is among the greatest rule of law, which not only provides protection against the arbitrariness of the authorities, but also, in a political sense, ensures the legal certainty of citizens, their rights and freedoms. The legal meaning of the principle of legality of taxation manifests in the establishment of taxes and the determination of the important tax components, tax rate interpretations, determination of taxes and the prohibition of the retroactive effects of tax laws. The very complexity of tax matters requires that certain questions regarding the en

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Bazov, Viktor. "Issues of tax credit formation for transactions with a contractor which has signs of fiction." Legal Ukraine, no. 9 (October 30, 2020): 41–57. http://dx.doi.org/10.37749/2308-9636-2020-9(213)-5.

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The article reflects the main international legal framework for the formation of a tax credit for transactions with a counterparty, has signs of fictitiousness. State policy in the field of tax relations in the context of globalization and overcoming various challenges, including related to the end of the armed conflict and overcoming the coronavirus epidemic, declares the need for effective regulation of this area of legal relations, including deregulation and business development, creating a favorable environment for conducting both large and medium and small business, the quality and tran

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Shopina, I. M. "Functions of public control in reforming the tax system and improving the activities of the State Tax Service of Ukraine." Analytical and Comparative Jurisprudence, no. 3 (July 22, 2024): 425–29. http://dx.doi.org/10.24144/2788-6018.2024.03.73.

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The purpose of the article is to define the functions of public control in reforming the tax system and improving the activities of the State Tax Service of Ukraine. The article determines that under the legal regime of martial law, the importance of public control increases as a means of preserving high democratic standards of functioning of public authorities and preventing the penetration of totalitarianism into the Ukrainian legal reality. An important role in achieving this goal is played by the functions of public control, which should be understood as the main areas of its implementatio

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Т.Н., Затулина. "Проблемы реализации налоговых отношений в условиях цифровой трансформации". СОВРЕМЕННОЕ ПРАВО, № 10 (2 листопада 2024): 30–34. http://dx.doi.org/10.25799/ni.2024.34.88.006.

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Цифровая трансформация закладывает новый вектор развития налоговых отношений. Пройдя путь эволюции информационного обеспечения ФНС России в условиях действия принципа единого окна формирует новый подход в регулировании обеспечения конституционной обязанности платить налоги, который сегодня отчасти гарантирован со стороны государства. Конституционное закрепление налоговой обязанности в условиях модернизации требует четкого соблюдения возможностей практического их выполнения в налоговых отношениях, модельно сходных с опосредованием прав и свобод налогоплательщиков исходя из норма основного закон

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Hancocks, Stephen. "Freedoms and rights." British Dental Journal 215, no. 4 (2013): 151. http://dx.doi.org/10.1038/sj.bdj.2013.793.

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Fox, Jonathan, and Roger Finke. "Ensuring Individual Rights through Institutional Freedoms: The Role of Religious Institutions in Securing Religious Rights." Religions 12, no. 4 (2021): 273. http://dx.doi.org/10.3390/rel12040273.

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Understanding the restrictions placed on religious institutions and associations, or the freedoms that they are denied, is essential for understanding the limits placed on individual religious freedoms and human rights more generally. This study uses the Religion and State round 3 (RAS3) dataset to track restrictions faced by religious organizations and individuals between 1990 and 2014 and explores how reduced institutional freedoms results in fewer individual freedoms. We find that restrictions on both institutional and individual religious freedoms are common and rising. Restrictions on ins

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Glumińska-Pawlic, Jadwiga. "RELIABLE TAXPAYER = SAFE TAXPAYER?" Roczniki Administracji i Prawa 1, no. XX (2020): 123–38. http://dx.doi.org/10.5604/01.3001.0014.1431.

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The article is an attempt to answer the question whether Polish taxpayers who reliably settle and pays taxes can feel safe in the highly complicated and so frequently changed legal status in Poland. Constant amendments to the regulations mean that the taxpayer increase tax resistance because they are unable to learn about the applicable regulations and put them into practice. Hence the postulate that the legislator specifies - at least in terms of - the premises that will allow us to objectively recognize that we are dealing with a reliable taxpayer. On the other hand, the effects of legislati

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Berdibekovna, Kallibekova Zulxumar, and Dauletbaeva Aysuliw Polatbay qizi. "Constitutional rights and freedoms of citizens." International Journal of Law And Criminology 5, no. 2 (2025): 65–67. https://doi.org/10.37547/ijlc/volume05issue02-14.

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Our article "Human Rights and Freedoms" discusses the necessity of human rights and freedoms. The article outlines the basic principles of human rights, the procedures necessary for their protection and implementation. At the same time, the interdependence of freedoms and legal justice, as well as their necessity for society and individuals, are analyzed. External and internal freedoms, external influence, inclusivity, protection, and legal relations are alsoimportant topics in the article. The article allows for the explanation, teaching, and analysis of problems in the field of human rights

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Yusubov, Shiraslan. "Əsas hüquq və azadlıqların bir sıra cəhətlərinin konstitusion hüquqi təhlili". Azerbaijan Law Journal 24, № 3 (2024): 61–69. https://doi.org/10.61638/dlni1657.

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As is known, the fundamental rights, freedoms, and duties of an individual and a citizen are among the key institutions of the Constitution. In the constitutions of various democratic states, the origin and etymology of fundamental rights and freedoms, as well as the proper understanding of the concept of human rights, are essential for the accurate realization of public and legal relations, provided they are formulated in accordance with the principles of law. This is because constitutional legal norms, by their nature, encompass relationships in a general and foundational aspect. Since the o

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Lungu, E. V. "Constitutional Human Rights and Freedoms in the light of Digitalization of Public Relations." Lex Russica 78, no. 3 (2025): 86–97. https://doi.org/10.17803/1729-5920.2025.220.3.086-097.

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The introduction of digital technologies into the sphere of human rights and freedoms is ambiguous, leading to a blurring of established ideas about constitutional human rights and freedoms. In general, all groups of constitutional human rights and freedoms have been digitalized. The use of digital technologies and artificial intelligence has contributed to the creation of new forms of implementation of constitutional rights and freedoms. However, digitalization has also created new threats that can only be neutralized by creating new legal mechanisms. Practice has shown that law as a universa

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Kokotov, A. N. "The Constitutional Court of the Russian Federation and Protection of Rights and Freedoms." Lex Russica 73, no. 10 (2020): 9–20. http://dx.doi.org/10.17803/1729-5920.2020.167.10.009-020.

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The main objective of the Constitutional Court is to protect rights and freedoms within its jurisdiction. The implementation of this objective is illustrated by the analysis how frequently the Court cited constitutional provisions concerning rights and freedoms in its decisions during the period of its work until 1 June 2020. The paper contains analysis of the data mentioned above. In a problematic way, the author demonstartes his approach to the understanding of the purpose of rights and freedoms in their relation to the duties of people. Theoretically, the intended purpose of rights and free

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Bysaga, Yuriy. "CONSTITUTIONALLY LEGAL MECHANISM FOR ENSURING RIGHTS AND FREEDOMS OF A PERSON AND A CITIZEN: CONCEPTS AND DIRECTIONS TO ACT." Constitutional and legal academic studies, no. 2 (July 16, 2021): 6–12. http://dx.doi.org/10.24144/2663-5399.2020.2.01.

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One of the indicators of the fulfillment of international obligations by the state in the field of human rights is the perfect definition of the mechanism for ensuring the rights and freedoms of a person and a citizen. The purpose of this article is to clarify the concepts and directions of the constitutional and legal mechanism for ensuring the rights and freedoms of a person and a citizen. The methodological basis of the conducted research is the general methods of scientific cognitivism as well as concerning those used in legal science: methods of analysis and synthesis, formal logic,

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35

Podmarеv, Alexander A. "Unrestricted human rights and freedoms: Legal positions of the Constitutional Court of Russia (1995–2022)." Izvestiya of Saratov University. Economics. Management. Law 22, no. 4 (2022): 449–55. http://dx.doi.org/10.18500/1994-2540-2022-22-4-449-455.

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Introduction. The Constitution of the Russian Federation of 1993 in several articles provides for the right of the state to restrict the rights and freedoms of man and citizen in order to achieve certain goals. Part 3 of Article 55 of the Constitution of the Russian Federation establishes the general conditions for the restriction of all rights and freedoms of the individual. However, this constitutional norm does not give an answer to the question of whether there are rights and freedoms of an individual that cannot be limited. Theoretical analysis. Part 3 of Article 55 of the Constitution of

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Stepanovskyi., V. S. "Features of application of international standards to ensure human rights and freedoms in the activities of the Security service of Ukraine." Analytical and Comparative Jurisprudence, no. 2 (May 11, 2024): 518–22. http://dx.doi.org/10.24144/2788-6018.2024.02.88.

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The article is devoted to the main peculiarities of the using of international human rights and freedoms standards in the activities of the Security Service of Ukraine. At the beginning of the study, defined the term of protection of human rights and freedoms, consolidation of relevant rights and freedoms in the at the Constitution of Ukraine. The remainder of this article was given the term «sinternational human rights standards», highlights the main international legal acts that establish universal standards for the protection of human rights and freedoms, where its declaring as the highest

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Omelchenko, Oleksandr, and Vladislav Rebezyuk. "The current issues of the protection of the rights, freedoms of participants of criminal proceedings at the stage of judicial consideration." Slovo of the National School of Judges of Ukraine, no. 4(29) (February 11, 2020): 71–82. http://dx.doi.org/10.37566/2707-6849-2019-4(29)-6.

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This article explores the issues of protecting of the rights, freedoms of participants in criminal proceedings at the stage of judicial consideration. Consequently, examines of the current state and prospects of protecting the rights, freedoms of participants in criminal proceedings at the stage of judicial consideration is carried out. The current problems and ways of solving the issue of protecting the rights and freedoms of participants in judicial proceedings are considered. This article deals with the issues concerning of the protection of rights and freedoms in criminal proceedings. An i

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Abdulwahid Qader, Dldar. "CONSTITUTIONAL GUARANTEES OF POLITICAL RIGHTS." Twejer 7, no. 3 (2024): 350–91. https://doi.org/10.31918/twejer.2473.12.

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The topic we have investigated in this study is the constitutional guarantees to protect political rights and freedoms in the 2005 Iraqi Constitution. The Iraqi Constitution regulates the rights and freedoms in the second part of the Constitution, which shows the importance of the rights and freedoms regulated in the highest law of the state to ensure its statue and respect for these rights and freedoms. These rights and freedoms include the right to election, to stand for election, to vote, the right to assemble, the right to freedom of expression, the right to form or join political parties,

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Mirzo, Khalilov Shokhrukh. "GUARANTEES OF HUMAN AND CITIZEN RIGHTS AND FREEDOMS IN THE CONSTITUTION THEORETICAL ANALYSIS." European Journal of Contemporary Business Law & Technology: Cyber Law, Blockchain, and Legal Innovations 1, no. 7 (2024): 96–100. https://doi.org/10.61796/ejcblt.v1i7.865.

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The article presents the concept and significance of guarantees of human and citizen rights and freedoms, the state's provision of rights and freedoms, the protection of rights and freedoms through the courts, as well as thoughts and theoretical analyses regarding guarantees of equal rights between women and men, and scientific observations.

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Kanakova, Anna. "Definitions and Correlation of the Categories "Digital Rights" and "Digitalization of Rights and Freedoms"." Legal Linguistics, no. 32 (43) (July 1, 2024): 25–31. https://doi.org/10.14258/leglin(2024)3205.

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The article examines the theoretical discussion on the issue of definitions, content and correlation of the categories "digital rights" and "digitalization of rights and freedoms" used in legal science. The author identifies the reasons that give rise to difficulties in the legal regulation of rights and freedoms in the digital space, analyzes the available normative and theoretical approaches to the model of legal regulation of the digital sphere. The result of the conducted research is the author's proposed model of correlation between the categories of "digital rights" and "digitalization o

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Malinovsky, A. A. "Abuse of the Rights of a Taxpayer: Comparative Law Aspect." MGIMO Review of International Relations, no. 2(29) (April 28, 2013): 156–62. http://dx.doi.org/10.24833/2071-8160-2013-2-29-156-162.

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Airapetov, Manuel. "To make impossible possible! Problems of protection of human rights and freedoms during the regime of occupation." Ukrainian Journal of International Law 2 (September 1, 2024): 20–26. https://doi.org/10.36952/ujil.2024.2.20-26.

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The fundamental legal basis for the protection of human rights and freedoms during the occupation regime is revealed and analyzed. The complex of legal regulation of human rights and freedoms during the state of emergency of occupation is outlined. The substantiation and introduction of a new «humanitarian minimum» standard in the field of human rights protection during the occupation regime is underway. A method of analyzing the completeness of the protection of human rights and freedoms through the prism of the proposed matrix of classification and qualification of rights and freedoms is int

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Kovalenko, Olena, Sergii Vasyliev, and Mykola Zhdan. "FACETS OF PROTECTION OF ECONOMIC RIGHTS AND FREEDOMS." Baltic Journal of Economic Studies 11, no. 2 (2025): 112–20. https://doi.org/10.30525/2256-0742/2025-11-2-112-120.

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It is evident that one of the key areas of focus for the national economy is the constitutional consolidation, guarantee and protection of a wide range of economic rights and freedoms of the individual. The empirical experience of the realisation of constitutional economic rights and freedoms highlights trends and contradictions in this area, which requires a special study. A thorough examination of the implementation and judicial protection of constitutional economic rights and freedoms has enabled the identification of certain issues and the formulation of proposals for the enhancement of le

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Ismailov, Nurmagomed Omarovich. "The relationship of human rights and freedoms in the context of justice." Философская мысль, no. 4 (April 2024): 1–9. http://dx.doi.org/10.25136/2409-8728.2024.4.70373.

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The problem of interrelation and interdependence of various human and civil rights and freedoms in the light of the concept of social justice is investigated. The problem of a fair measure of human and civil rights and freedoms is considered, it is argued that a fair measure of rights and freedoms in any sphere of human activity should initially proceed from the idea of natural human rights to life, freedom and property, but this measure should be conditioned by the concrete historical realities of a given society. The author considers social justice as a measure of freedom. In the course of r

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Shin, Ho Young, and Hee Seung Suh. "A study on Securing Effectiveness of the Taxpayer Rights Protection System." KOREAN SOCIETY OF TAX LAW 7, no. 2 (2022): 103–39. http://dx.doi.org/10.37733/tkjt.2022.7.2.103.

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It has been many years since the taxpayer rights protection system was introduced and implemented. Korea’s taxpayer rights protection system seems to be a strong system for protecting taxpayer rights at first glance due to its diverse aspects and wide legal scope, but in fact, the way current system works is a question of whether the form and substance are equal. This study consisted of examining the current status and operation of the taxpayer rights protection system, comparing it with other country systems, analyzing problems arising in the process of implementing the system, and pres

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Podmarev, Aleksandr. "Unrestricted (absolute) rights and freedoms of man and citizen in the Constitution of the Russian Federation of 1993 and international acts." Vestnik of the St. Petersburg University of the Ministry of Internal Affairs of Russia 2019, no. 4 (2019): 69–75. http://dx.doi.org/10.35750/2071-8284-2019-4-69-75.

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The 1993 Constitution of the Russian Federation as one of the principles of the legal status of an individual establishes the possibility of restricting human and civil rights and freedoms, while also providing for the necessary conditions for imposing such restrictions (the existence of a constitutional goal of restriction; setting restrictions only by federal law; proportionality; compliance with international standards of restrictions; prohibition restrictions on rights based on social, racial, national, linguistic or religious affiliation). The need for the existence of restrictions on the

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Holodnyk, Yu. "The mechanism for ensuring the protection of the rights and freedoms of citizens in the activities of state authorities." Uzhhorod National University Herald. Series: Law 2, no. 78 (2023): 32–37. http://dx.doi.org/10.24144/2307-3322.2023.78.2.4.

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In order to study the legal mechanism for ensuring the protection of the rights and freedoms of citizens by state authorities, the article analyzes doctrinal opinions, norms of current domestic and international legislation regarding the definition of the mechanism for ensuring the rights and freedoms of citizens by state authorities. The provisions of the Constitution of Ukraine, the norms of which guarantee the protection and protection of human and citizen rights and freedoms, are analyzed. In the light of the protection and protection of human and citizen rights and freedoms, the gua

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Landina, Anna, and Armen Nersesian. "Ensuring certain rights and freedoms of suspects (accused) in criminal proceedings: problems of theory and practice." Yearly journal of scientific articles “Pravova derzhava”, no. 33 (September 2022): 498–506. http://dx.doi.org/10.33663/1563-3349-2022-33-498-506.

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Guarantee of protection of human rights and freedoms (suspect, accused), including those with certain mental anomalies, means that the judiciary is able to protect human rights and interests to the extent provided to him in view of the function performed. However, the requirements of national and international legal acts to ensure human rights and freedoms, including the right to judicial protection, are not always properly enforced in criminal proceedings. The purpose of this study was to determine the rights and freedoms of the suspect (accused) in criminal proceedings, including those with

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Buda Dhuli, Brikena, and Egi Dhuli. "Freedoms and Personal Rights of Women as Part of the Fundamental Rights Recognized by the Constitution." Interdisciplinary Journal of Research and Development 10, no. 3 S1 (2023): 44. http://dx.doi.org/10.56345/ijrdv10n3s108.

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The personal freedoms and rights of women are indispensable and integral to the individual freedoms and rights in a democratic society. National and international legislation safeguards these rights and freedoms, which establish the status, autonomy, and function of women in society. Women's personal freedoms and rights are essential components of individual freedoms and rights as a whole. Ensuring and advocating for these rights enhances the establishment of a fair, impartial, and comprehensive society that encompasses everyone. The Constitution of the Republic of Albania establishes and safe

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Melekh, L., and B. Melekh. "Legitimacy of restrictions on the constitutional rights and freedoms of citizens and their protection in court." Analytical and Comparative Jurisprudence, no. 2 (April 29, 2025): 170–74. https://doi.org/10.24144/2788-6018.2025.02.23.

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The article is devoted to the current problem of protection of constitutional rights of citizens in court and their legitimate restriction. The essence of restrictions on fundamental human rights is to ensure legitimate interference of the state in the private autonomy of the individual in order to ensure the common good. The principle of the rule of law determines that fundamental rights can be restricted reasonably, only on legal grounds with compliance with the requirements of the principle of proportionality. It should also be noted that only the laws of Ukraine determine the legal regime

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