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This article realizes the analysis of legal documents and partially of court practice as to stopping authorities of a deputy of a local council by recalling by the public initiative; possibilities of renewal of violated rights of a person, whose authorities were anticipatorily stopped by recalling by the public initiative. There were noted the aspects of protection of declaration of will of electors, who declared their thought about their interests’ representation in the territorial community by a certain citizen. The first-turn attention is paid to changes in the legislation about local elections that take place as a result of accepting the Law of Ukraine of 14 July, 2015 «On local elections». This very law introduces changes in the Law of Ukraine “On political changes in Ukraine”, “On the status of deputies of local councils” and so on. There is realized the analysis of the Law of Ukraine “On the status of deputies of local councils”, related to recalling deputies by the public initiative. There is indicated the existent gaps in legislative acts that directly or intermediately favor violation of electors’ rights. At the same time, there is noted the participation of the Central elective commission and administrative courts in these processes. There are indicated the elements of political corruption, introduced in structures of the elective process of local power bodies as a result of the aforesaid changes in the legislation. This problematics is especially important for safety and proper economic development of Ukraine and is especially urgent for the next campaign of elections in local power bodies

In this study, the analysis of judicial practice and normative documents regarding the forgiveness of debt by the creditor is carried out; the tax consequences of such actions for the debtor are studied. Particular attention is paid to the aspects of double liability and situations in which the creditor conducts forgiveness of the debt solely on the grounds of receiving a tax refund, while continuing to recover the formally forgiven debt