Olha Shvaher

She graduated from the “Ukrainian Academy of Banking of the NBU” on the specialty “Jurisprudence”, having received a diploma with honors (2007).

PhD in Law (diploma DK № 062916, 30.11.2021; specialty “Administrative law”).

Field of scientific interests: administrative law; finance law; tax law Works on the dissertation research on the topic: “The administrative and legal status of the State Social Insurance Fund”.

Academic coordinator of Jean Monnet projects “European standards for protection of rights of consumers of financial services”

She has about 40 scientific and educational works.

List of publications: Google Scholar

Abstracts of Publications:

1. The Financial Legal Regulation of the Fund Deposit Guarantee in Ukraine in the Terms of the Function of Withdrawal of the Insolvent Banks from the Market, Legal Horizons, 2017: Vol.3(16). – pp. – 60-63 Available at: http://essuir.sumdu.edu.ua/handle/123456789/57899

The article investigates the issues of the implementation of the Fund Deposit Guarantee in Ukraine features on the withdrawal of insolvent banks from the market. The author analyzes the changes of legal regulation outlined above the issues related primarily to the European integration processes in Ukraine. As ensure the effective implementation of the Fund Deposit Guarantee in Ukraine is the one of the aspects of the financial stability of the state, should highlight the issues related to the harmonization of the financial legislation of Ukraine and the European Union, and on the analysis to amend the regulations Ukraine regulating activity of branches of foreign banks in Ukraine. The stability of the financial system in the country is possible only if the state has the possibility of the significant leverage for the development of relations arising in that system, including legal regulation of its elements: the creation of the regulatory framework on which will operate the financial market, and creating the basic principles on which will be carried out the supervision of the financial entities. It should be noted that the existence is the undisputed in the middle of the system smaller, but no less the important subsystems or systems, such as the system of guaranteeing deposits of the individuals. Depending on the goals that are set before the deposit guarantee system, built and internal structure of the system, affecting the principles, forms of its subjects, the volume powers the authorized business system and the interaction of the system. This source is that the effectiveness of the system affects its stability. However the dynamism and the continuity of the system in turn affect the changes of the legal regulation of the elements of the system.

2. Actual Issues of Legal Regulation of Avoidance of Double Taxation in Ukraine, Legal Horizons, 2017: Vol.6(19). – pp. – 11-16 Available at: http://essuir.sumdu.edu.ua/handle/123456789/65345

The article is devoted to the study of issues of legal regulation of avoidance of double taxation, namely, the description of the concept of “double taxation” is given, the reasons of double taxation and ways of solving these problems are determined. Against the backdrop of economic globalization, national legislation is not always able to adequately respond to changes taking place in the international environment as a result of the complication of companies’ processes, transnational corporations, acceleration of capital flows and the active development of the digital economy. All of these factors contribute to the creation of conditions for tax avoidance, primarily companies operating not only in the domestic market but also internationally, which undermines the credibility of existing tax systems. The authors analyze approaches to determining the causes of double taxation, among which: 1) the recognition of one and the same entity (legal or natural person) by a resident in two or more countries; 2) the qualification of the same income / property as having a source of origin in two or more countries; 3) the difference in definitions, classifications of incomes between states; 4) the difference in the order and amount of the incurred expenses; 5) imposition of the same income / property in one state on the basis of the presidential criterion, and in the other – in accordance with the legislation on the source of income; 6) the absence of provisions in the domestic law of one of the interested States regarding the recording of certain types of taxes paid in another interested state. One of the aspects considered is BEPS, which aims to implement / develop a tax planning strategy, that is, if firms or companies had previously been able to avoid taxation, and then they would not be able to do so in the given case. The state budget will not lose revenue. It is aimed at eliminating aggressive tax planning schemes, using which international group companies artificially deduct their incomes from high taxation countries (where they are generated) into low or zero taxation countries.

3. The withdrawal of insolvent banks from the market: legal aspects of the authorized subjects’ cooperation of the physical subjects’ deposit guarantee system in Ukraine, Young Scientist, 2016: – Vol.11(38). – pp. 337-340. Available at: http://molodyvcheny.in.ua/files/journal/2016/11/79.pdf

The article deals with the study of the participation issue of the National Bank of Ukraine and the Physical Subjects’ Deposit Guarantee Fund in the legal relationships concerning the withdrawal of insolvent banks from the market. It was defined the subjective and objective structure of the insolvency legal relationship. It was revealed the structure of the financial and legal status of the authorized subjects of deposit guaranteeing (insurance) system of natural persons and determined their place in the system of subjects of the public administration. It is disclosed the issue of the certain elements correlation of the Deposit Guaranteeing Fund of Natural Persons competence. The analysis of the norms of the current legislation characterizing the financial and legal competence of the Deposit Guaranteeing Fund of Natural Persons was done.

4. Viktor Chernadchuk and Olha Shvaher (2018). Scientific component of the legal education in Ukraine. Knowledge and Performance Management, 2, 16-26. doi:10.21511/kpm.02(1).2018.02

The training of law specialists in the context of the European integration processes should be based on educational standards and requirements both of the national legislation and international acts. In present conditions of dynamic development of social relations and, accordingly, the development and improvement of legislation, the scientific knowledge of legal phenomena becomes increasingly important both in practical activities (law-making and law enforcement) and in the process of training of specialists in the field of law. The knowledge of legal phenomena, categories, concepts and terms is a complex process of understanding the essence, content and structure of these phenomena in the process of scientific activity aimed at identifying the true characteristics of the surrounding social and legal environment in order to obtain the knowledge about these phenomena, their objective relationships and principles for their further use in practical legal activity (law-making and law enforcement).The application of scientific principles in legal education does not cause any doubt, however methodological approaches and the issues of employment of certain methodological techniques to ensure the unity of science and practice remain controversial. The article presents the author’s vision of solving complex issues relating to the understanding of the essence of legal phenomena by unifying the terminology, improving the conceptual apparatus and applying the relevant classification, etc. The presented authors’ reflections will help find the optimal model for developing a training process for specialists in the field of law. Such a model should take into account not only the labor market demand but also the practical skills and knowledge of law and legal practice. Therefore it is extremely important to use scientific principles in the educational process, the formation of scientific thinking of students and acquisition by them of scientific approaches and the methodology of scientific research.