Prospects of development of the patent system of taxation for individual entrepreneurs in the Orel region

2016 ◽  
Vol 11 (2) ◽  
pp. 146-151 ◽  
Author(s):  
Кожанчиков ◽  
Oleg Kozhanchikov ◽  
Кожанчикова ◽  
Natalya Kozhanchikova

The patent system of taxation is one of special tax regimes for individual entrepreneurs. The patent system is enforced by laws of subjects of the Russian Federation. The tax code provides certain powers of public authorities of subjects of the Russian Federation on the patent system of taxation, including the right to set the size of the potential possibility to receive annual income and its differentiation according to the established criteria in the tax code. In the Orеl region in the differentiation of the potential possible annual income to receive some criteria are not used, such as vehicle capacity and number of seats in the vehicle. We propose to use these criteria of differentiation in the regional legislation.

Author(s):  
B.V. Ivanov ◽  
S.V. Kristalinskaya ◽  
E.A. Gladysheva ◽  
D.A. Dobrynin

The article presents the results of the analysis of the indicators of the competitions of grants of the President of the Russian Federation held in 2020 for state support of young Russian scientists and competitive selection for receiving personal scholarships named after J.I. Alferov for young scientists in the field of physics and nanotechnology: generalized data on the number of publications of winners, distribution of participants and winners by research areas, federal districts, regions, departments and organizations.


2015 ◽  
Vol 3 (6) ◽  
pp. 0-0
Author(s):  
Виктория Вискулова ◽  
Viktoriya Viskulova

Every year the Russian Federation holds thousands of elections — primary, early, occasional, runoffs, etc. This article describes a great number of early election campaigns in Russia, reflects some discrepancies in the statistics, and also reveals some problems of an election process. The author touches upon the following points: 1) proves that early elections are called due to early termination of powers of the elected authorities and officials; 2) demonstrates a variety of the RF constituent entities’ legal approaches to determining of initiators of early election calling; 3) suggests an all-in-one approach to early election calling — by election committees. In her article the author uses statistical technique, comparative juridical and legal modelling methods. As a result the author proposes some amendments to the RF Federal Law “On Basic Guarantees of Electoral Rights and the Right of Citizens of the Russian Federation to Participate in a Referendum”. The author assumes that it is the election committees that should call for early elections, and not the elected public authorities or local governments.


Author(s):  
Viktoria Viktorovna Voroshilo ◽  
Mir Abdul Kaum Djalal

The article discusses the features of taxation of self-employed persons in the Russian Federation in connection with the adoption in 2018 of new legislation that allows individuals who are not registered as individual entrepreneurs to work in the legal field, but who receive income from the sale of goods, services and work. In addition, this type of tax can also be applied by individual entrepreneurs in compliance with all legal norms. It has been studied that the tax on professional income has its own features related to restrictions on application in terms of the volume of annual income received, the existence of labor relations, the types of activities carried out, and the combination with other special tax regimes. The advantages of the application related to a low tax burden, non-payment of mandatory fixed payments for mandatory pension provision and mandatory medical insurance are considered. Statistical studies of the quantitative characteristics of the application of the professional tax on the territory of Moscow and the Moscow region, as well as qualitative characteristics in the form of the formation of the revenue part of the budget of these subjects were conducted. It is revealed that citizens are actively included in the legal field, but the share of this tax in the total amount of tax revenues in the budgets of the subject is insignificant.


Author(s):  
Valentina Karginova Gubinova

Restriction of the rights of citizens is one of the tools to achieve national security of the territory. This work is aimed at analyzing the readiness of citizens to limit their rights to ensure economic security and taking into account this readiness by the authorities. As an object, the right to receive insurance old-age pension in the Russian Federation was chosen. The choice of this right is due to the demographic aging of the population in all macro-regions of the world and the almost universal increase in the retirement age. The main sources of data were statistical databases of the Federal State Statistics Service of the Russian Federation, as well as the results of sociological surveys conducted by public opinion centers and the Institute of Economics of the Karelian Research Center of the Russian Academy of Sciences. Data analysis was carried out using the case study method and econometric methods, in particular, panel and correlation analysis. The study showed that the willingness of a significant proportion of Russians to limit civil rights does not extend to the right to receive an old-age insurance pension. At the same time, the authorities poorly took into account the unreadiness of citizens to raise the retirement age. At the same time, the advantages and disadvantages of limiting the right to insurance old-age pensions make the formation of a “smart security” model for the territory, which involves a combination of soft and hard forces, topical.


Author(s):  
B.V. Ivanov ◽  
S.V. Kristalinskaya ◽  
E.A. Gladysheva ◽  
I.S. Kirilovskaya ◽  
O.V. Shekhanova ◽  
...  

The article presents a comparative analysis of the results of the grant competitions of the President of the Russian Federation for state support of young Russian scientists in 2019 and 2020: the distribution of the winners of the competitions by areas of knowledge, federal districts, regions, departments and organizations is analyzed; the article summarizes data on the number of publi-cations of the winners of competitions, indexed in international information-analytical systems of scientific citation, in the areas of the Strategy for scientific and technological development of the Russian Federation.


POPULATION ◽  
2021 ◽  
Vol 24 (1) ◽  
pp. 24-32
Author(s):  
Lyudmila Rzhanitsyna ◽  
Sergey Rybalchenko

The level of child poverty in Russia is almost twice the national poverty rate. According to UNICEF's definition, "children living in poverty are those who are deprived of the material, spiritual and emotional resources necessary for survival, development and prosperity, which deprives them of the opportunity to enjoy their rights, to reach their full potential and to participate as full and equal members of society". One of the reasons for child poverty in Russia is the evasion of parents living separately from children from paying child support. The total alimony debt in Russia reached 156 billion rubles in 2020 and continues to grow. According to Rosstat and the Accounts Chamber of the Russian Federation, one in five children under the age of 16, for whom there is arrears on alimony payments appointed by the court, does not receive money. That's almost 1.5 million children. The Family Code of the Russian Federation has established the right of every child to receive maintenance from parents, and children should not experience deprivation due to their parents' irresponsibility, otherwise society and public authorities should be obliged to take special care of children, who do not have sufficient means of subsistence. This algorithm of actions is also contained in paragraph 4 of Article 67.1 of the Constitution of the Russian Federation — the State takes over the responsibilities of parents in relation to children left without care. To achieve the national goal of reducing the level of poverty, fundamentally new approaches to the system of alimony recovery are required, including creation of a State Alimony Fund in Russia, as well as improving the value of the child's quality of life in the eyes of parents and society, strengthening the moral responsibility of parents for children.


2016 ◽  
Vol 3 (1) ◽  
pp. 163-169
Author(s):  
M A Riekkinen

This article attempts to define the meaning and contents of the concept «protest» as it exists in constitutional law. The author abstains from acknowledging «the right to protest» in Russia’s constitutional law system. Instead it is studied how the opportunities to express the protest against decisions, actions (or lack thereof) by public authorities can be implemented as the modes of substantive public participation. The author considers the differences between formal and substantive public participation while emphasizing that the Constitution of the Russian Federation avoids direct usage of such terms as «protest», «criticism», or «objections» with respect to both types of such participation.


2021 ◽  
pp. 90
Author(s):  
Petr A. Skoblikov

The Constitution of the Russian Federation guarantees each the right to receive qualified legal assistance. In cases stipulated by law, legal assistance is provided free of charge. Every person detained, taken into custody, accused of committing a crime has the right to be assisted by a counsel (a lawyer) from the moment of detention, arrest or indictment, respectively. The article indicates the subjects of providing and receiving qualified legal assistance, reveals the content of the above constitutional provisions, shows how and to what extent they are implemented in the current legislation, what problems arise in the course of law enforcement, and what legal positions are taken by the Constitutional Court of the Russian Federation. At the same time, the author outlines the vectors of improving legal policy, including criminal policy, and also justifies socio-legal and other measures to ensure that the structure of society and the state more fully and accurately comply with the specified provisions of the Constitution of the Russian Federation.


2020 ◽  
Vol 22 (4) ◽  
pp. 6-16
Author(s):  
SERGEY V. PCHELITSEV ◽  
◽  
NATALIA M. ISAYEVA ◽  

On July 4, 2020, the provisions of the Constitution of the Russian Federation, provided for in Article 1 of the Law of the Russian Federation on the amendment to the Constitution of the Russian Federation No. 1-FKZ of March 14, 2020, «On improving the regulation of certain issues of the organization and functioning of public authorities» came into force. In this regard, it is important to improve federal legislation in order to bring it in line with the Constitution of the Russian Federation. It is necessary to amend a number of legislative acts of the Russian Federation defining the status of persons holding public office, including federal constitutional laws. For example, Federal law No. 79-FZ of 27 July 2004 “On the state civil service of the Russian Federation” appears to require a number of changes. First of all, it is necessary to clarify the duties of a state civil servant related to the presence (acquisition) of citizenship of a foreign state or a residence permit or other document confirming the right to permanent residence of a citizen of the Russian Federation on the territory of a foreign state. The restrictions provided for by the new provisions of the Constitution of the Russian Federation for civil servants need to be promptly incorporated into the legislation of the Russian Federation on the civil service of the Russian Federation.


2015 ◽  
Vol 10 (6) ◽  
pp. 197-201
Author(s):  
Модникова ◽  
Tatyana Modnikova

The article investigates the autonomy of local governments in addressing to issues of local importance in the modern science of constitutional and municipal law. The author shows the different approaches to this issue, analyzing the role of public authorities and their powers. The author substantiates the Russian Federation as a sovereign state which has the right to provide adequate measures of responsibility of local authorities and elected officials of local self-government.


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