Browsing by Author "Kovryhina, O.K."

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Grounds for initiating a pre-judicial investigation in cases of intentional tax evasion based on acts of tax audits
(National Aviation University, 2023-05-18) Kovryhina, O.K.; Ковригіна, О.К
The imperfect mechanism of initiating pre-trial investigations and the premature initiation of criminal proceedings in cases of tax evasion have a negative impact on the reputation of law enforcement agencies responsible for pre-trial investigations in cases of intentional tax evasion. Sometimes, it also has signs of a negative impact on the legitimate activities of taxpayers and is often perceived by taxpayers as pressure on business. Statistics of criminal proceedings that result in sending indictments and convictions clearly indicate the problem of premature initiation of criminal proceedings.
Legal regulation of surrogate maternity
(National Aviation University, 2022-11) Kovryhina, O.K.
Surrogacy is the only way to have a genetically own child for women without a uterus or serious diseases. In the process of this treatment method, the embryo, which has been received after the fertilization of the genetic mother’s oocyte by the genetic father’s spermatozoon, is transferred into the organism of a surrogate mother. For 9 months, the surrogate mother bears a child with whom she does not have any genetic relationship. The newborn is genetically and legally considered a child of the married couple whose embryo has been transferred to the surrogate mother’s uterus.
The safety of the civil process
(National Aviation University, 2023-02-24) Kovryhina, O.K.; Ковригіна, О.К.
The Constitution of Ukraine guarantees that the interests of a person in the legal system of our state are of primary importance, and for the state, the highest value is a person with his rights, freedoms, and legitimate interests. Thus, everyone has the right to their safety in any relevant area. The author analyzed the works of such scientists as Melnyk J.J., Dyachenko S.V., Korniychuk S.L., on tangential topics to generalize the already proposed concepts and form my own definition of “civil process safety”.