Public Management and Administration in Ukraine

BLACK SEA RESEARCH INSTITUTE OF ECONOMY AND INNOVATION PUBLIC MANAGEMENT AND ADMINISTRATION IN UKRAINE Scientific journal Issue 1 Odesa 2017 Editorial board: Nakonechnyi Volodymyr Vasylovych – Doctor of Public Administration, Associate Professor Shaposhnykov Kostiantyn Serhiiovych – Doctor of Economic Sciences, Professor Bukhtatyi Oleksandr Yevheniiovych – Candidate of Public Administration Avramenko Nataliia Viktorivna – Doctor of Public Administration, Associate Professor Bendaravechine Rita – Ph.D., Professor of Public Administration Dziekanski Paweł – Ph.D., Professor of Public Administration Onyshchuk Svitlana Vasylivna – Doctor of Public Administration, Associate Professor Oharenko Viktor Mykolaiovych – Doctor of Public Administration, Professor Parkhomenko-Kutsevil Oksana Ihorivna – Doctor of Public Administration, Associate Professor Pilelienė Lina – Ph.D., Professor of Management and Public Administration Pokataiev Pavlo Serhiiovych – Doctor of Public Administration, Associate Professor Website of the journal – www.pag-journal.iei.od.ua Recommended for printing and distribution via Internet by the Academic Council of Black Sea Research Institute of Economy and Innovation minutes № 11 on 27.11.2017) Scientific journal “Public Management and Administration in Ukraine” is registered by the Ministry of Justice of Ukraine (Certificate of state registration of the print media Series КВ № 22898-12789Р on 17.07.2017) ISSN 2524-0898 © Black Sea Research Institute of Economy and Innovation, 2017 THEORY AND HISTORY OF PUBLIC ADMINISTRATION CONTENTS CONTENTS SECTION 1 THEORY AND HISTORY OF PUBLIC ADMINISTRATION Herasymenko N.M. TAX INFORMATION EXCHANGE AS THE SUBJECT OF SCIENTIFIC ANALYSIS 5 Nahorna H.O. SOCIAL PROJECTING: HISTORY OF FORMATION AND DEVELOPMENT 10 Fedan Ya.I. GENESIS AND TRENDS OF DEVELOPMENT OF STATE ADMINISTRATION OF INCLUSIVE EDUCATION OF PERSONS WITH SPECIAL NEEDS IN FOREIGN COUNTRIES AND IN UKRAINE 14 SECTION 2 MECHANISMS OF PUBLIC ADMINISTRATION Bazenko V.А. MECHANISMS SUPPORTING THE PHYSICAL CULTURE AND SPORT DEVELOPMENT IN THE CONDITIONS OF DECENTRALIZATION 19 Havrysh-Musafir A.O. MARKETING OF THE PUBLIC ADMINISTRATION BODIES AS THE MECHANIZM OF THE PEOPLE’S STANDARDS OF LIFE INCREASING 26 Dyvushchak O.O. WAYS OF PERFECTION OF MECHANISMS OF COOPERATION BETWEEN PUBLIC ADMINISTRATION AND NON-GOVERNMENTAL ORGANIZATIONS IN THE SPHERE OF COMBATING HUMAN TRAFFICKING IN UKRAINE 31 Krasilovska Z.V. THE ORGANIZATIONAL AND LEGAL FORMS OF THE ALTERNATIVE DISPUTE RESOLUTION MECHANISMS IN THE STATE ADMINISTRATION ACTIVITIES: CONDITION AND PROBLEMS OF THE LEGAL REGULATIONS 35 Malash S.M. DIRECTIONS OF PERFECTION OF PUBLIC INTERACTION OF EXECUTIVE AUTHORITIES 40 Naboka K.O. DIRECTIONS FOR IMPROVEMENT OF ADMINISTRATIVE AND ORGANIZATIONAL REGULATION OF THE LAND MARKET IN UKRAINE 44 Sakun A.A., Tardaskyna T.N. STATE MANAGEMENT BY A SUCCESSFUL NATIONAL BRAND IN GLOBALIZATION CONDITIONS 48 SECTION 3 PUBLIC SERVICE Varunkiv L.V. CONSIDERING THE POTENTIAL OF INSTINCTIVE CITIZENS IN PUBLIC ADMINISTRATION 52 3 PUBLIC MANAGEMENT AND ADMINISTRATION IN UKRAINE SECTION 4 LOCAL GOVERNMENT Feloniuk T.A. CHARACTERISTICS OF THE LOCAL SELF-GOVERNMENT MODEL OF FRANCE: EXPERIENCE FOR UKRAINE 57 SECTION 5 PUBLIC ADMINISTRATION IN THE FIELD OF STATE SECURITY AND PUBLIC ORDER PROTECTION Veselska L.A. GOVERNMENT REGULATION OF FORCED MIGRATION, ORGANIZATIONAL-LEGAL ASPECTS 62 Hontar Z.H. STATE ADMINISTRATION OF VOLUNTARILY FIRE PREVENTION IN GALYCHINA AND EUROPEAN EXPERIENCE OF VOLUNTEER HELP ACTIVITY ARE IN COUNTRIES OF EU 67 4 Issue 1. 2017 THEORY AND HISTORY OF PUBLIC ADMINISTRATION SECTION 1 THEORY AND HISTORY OF PUBLIC ADMINISTRATION TAX INFORMATION EXCHANGE AS THE SUBJECT OF SCIENTIFIC ANALYSIS The article analyzes the approaches to the definition of “information”, “tax information”, “exchange of tax information”. It is proved that the essence of tax infor-mation should be considered in a broad sense. The concept of tax information is not to be limited exclusively as information or data created or obtained by the tax authorities. As the tax information in the article it is proposed to consider any facts, reports or records in any form that may be used to establish the tax liability of taxpayers. As the Herasymenko N.M. exchange of tax information in the article it is suggested to consider any actions related to obtaining, Postgraduate Student of National processing and subsequent transfer of the tax information from one entity to another. Academy of Public Administration Key words: information, tax information, classification of tax information, ex-change of tax information, under the President of Ukraine international information cooperation. Formulation of the problem. Ensuring and regulatory aspects of tax information, one can effective economic development is one of the mention such scholars as I. Babin, S. Dukanov, key tasks of the present. Modern conditions for I. Kucherov, M. Kostenko, O. Mandzyk, K. Proskura, the functioning of the economy require the rapid O. Timartsev, O. Shevchuk, K. Yusupov and others. adoption of managerial decisions and, at the Selection of previously unsettled parts same time, increasing their quality. In order to of the general problem. However, the analy- respond to such challenges, management should sis of scientific literature has shown that certain recognize the decisive role of information in their aspects of international cooperation, and in par- activities, consider information as an important ticular the notion of tax information and proce- strategic asset that allows solving ongoing tasks, dures for the exchange of tax information, require critically analyzing past activities, and developing additional research in view of the importance for sound plans for future periods. each country of the development and strict appli- The last decades have been marked by the cation of the relevant rules and norms at the level rapid development of information and telecom- of national tax legislation, and at the level of inter- munication technologies, which has become one national treaties. of the key factors in globalization of the world The purpose of the article. The article economy. At the same time, the activities of tax seeks to analyze the available in the scientific and authorities mostly remained limited by national ecclesiastical literature and normative legal acts borders. In such circumstances, the exercise of definition of the concept of “information”, “tax sovereign tax powers, including audit and infor- information”, “exchange of tax information” and mation collection, is generally limited to persons, clarify the content of these categories. information or activities within the territory of a Presenting main material. In the mod- separate jurisdiction. As a result, the national tax ern world, information is a crucial category and authority can only see a small portion of the total element of legal relations in different spheres. activity or investments of a single taxpayer. To According to UNESCO, information is a universal bridge the gap in information, countries increas- substance that transcends all spheres of human ingly rely on the exchange of tax information. activity, serves as a guide to knowledge and Increasing the role and volume of tax infor- ideas, a tool for communication, mutual under- mation exchanged between national tax author- standing and cooperation, the adoption of stereo- ities will update the research of the essence of types of thinking and behavior [15]. It is clear that tax information and the exchange of tax infor- the information has unique properties. Material mation, etc. things are always and everywhere are limited by Analysis of recent research and publi- weight, spatial-temporal parameters. Information cations. A significant contribution to the study in terms of use overcomes all these barriers and of the category of “information” was made by a acts as a substance that does not have such number of domestic and foreign scholars such as restrictions. That is why its possibilities are inex- L. Brillouin, N. Winner, V. M. Glushkov, P. Drucker, haustible; it turns into a more perfect intellectual A. D. Yelyakov, Y. S. Marshak, F. Mihlup, A. Mole, product, which humanity used at all times [2]. V. B. Nikolayev, M. Porat, D. Stigler, E. Toffler, Since the middle of the twentieth century, K. Shannon and others. Among the domestic and information has become the subject of research foreign researchers who outlined the separate legal not only in exact sciences, but also begins to 5 PUBLIC MANAGEMENT AND ADMINISTRATION IN UKRAINE study law sciences. Each science examines the the Tax Code of Ukraine. The same definition is aspect of information that relates to the subject also enshrined in the Tax Code of Ukraine [6]. and methodology of its research. With all the At the same time, somewhat different interpre- diversity of approaches, it's important to note that tations of tax information are found in the scien- “documented or publicly disclosed information” tific literature. Thus, O. Mandzyuk proposes the is the most widely used approach to defining and following definition: tax information is socially understanding the term “information”. significant information and/or data that can be The Law of Ukraine “On Information” in the stored on tangible media or displayed electron- previous edition contained exactly this meaning ically, created or received by the tax authorities of this notion. The current version of the Law of within the limits of powers not provided by law in

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