scholarly journals LEGAL REGULATION OF IMPACT ENVIRONMENTAL ASSESSMENT IN RUSSIA AND ABROAD

2016 ◽  
pp. 0-0
Author(s):  
Николай Кичигин ◽  
Nikolay Kichigin
Keyword(s):  
Russian Federation ◽  
Environmental Assessment ◽  
Legal Regulation ◽  
International Standards ◽  
Assessment Process ◽  
Educational Activity ◽  
The Russian Federation ◽  
Historical Comparative ◽  
The Individual ◽  
Legislative Activities

The article compares the legal regulation and the law enforcement practice relating to the conduct of environmental assessment in the Russian Federation, procedures for environmental assessment, which is applicable abroad (USA, EU, China). Through the use of historical, comparative legal methods of research concludes that the national system of environmental assessment in the Russian Federation, including the assessment of impact of perspective economic and other activities on environment and ecological examination, is not an effective one and does not meet international standards of environmental assessment. The article analyzes the reasons for the ineffectiveness of environmental assessment in the Russian Federation, identifies the main differences of the Russian model of environmental assessment from their foreign counterparts. The main differences between Russian and foreign models are as follows: stages of the environmental assessment process (no stages of screening and scoping), conduct environmental assessment at the earliest stage of economic activity and at the stage of preparation of project documentation, the lack of methodology for the environmental assessment process, the lack of differentiation of environmental assessment on the individual direction of research, etc. These differences lead to the imperfection and ineffectiveness of environmental assessment in the Russian Federation and need to be addressed. The results can be used in legislative activities in the preparation of draft normative legal acts in the educational activity.

Taxation Issues for Digital Financial Assets

2021 ◽  
pp. 089443932110039
Author(s):  
Viktor Shestak ◽  
Alla Kiseleva ◽  
Yuriy Kolesnikov
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Legal Regulation ◽  
Capital Gains ◽  
International Standards ◽  
Financial Assets ◽  
State Budget ◽  
The Russian Federation ◽  
Digital Assets ◽  
Tax Accounting

The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax, corporate income tax, and capital gains tax. The article explores the prospects for introducing the experience of foreign countries in the Russian Federation. The possible changes that may occur in tax regulation are analyzed. The experience of leading countries in the field of legal regulation of the use of digital financial assets and the taxation of cryptocurrency transactions is analyzed. Such an analysis will allow Russia to keep pace with countries with a leading economy and at the same time increase state budget revenue through taxation of cryptocurrency transactions. The study provides an analysis of the conceptual scenarios of digital income taxation and objects of taxation in the process of cryptocurrency creation. The study critically assesses possible options for applying international standards for tax accounting of digital assets. Groups of problematic issues that arise in the tax accounting of digital assets are developed. The prospect of further research is the development of tax accounting methods for each of the established entities for the creation and circulation of digital financial assets in accordance with accounting objects.

PROBLEMS OF LEGAL REGULATION OF CRIMINAL RESPONSIBILITY FOR TRANSPORT SECURITY REQUIREMENTS VIOLATION

2018 ◽  
pp. 58-68
Author(s):  
L.Y. Larina
Keyword(s):  
Russian Federation ◽  
Criminal Responsibility ◽  
Legal Regulation ◽  
Criminal Code ◽  
Individual Characteristics ◽  
Security Requirements ◽  
The Russian Federation ◽  
The Government ◽  
Legislative Structure ◽  
The Individual

The study of the problems of legislative regulation of criminal responsibility for transport security requirements violation is due to the necessity to ensure it as part of national security. The purpose of the study is to identify the shortcomings of the legislative structure of article 263.1 of the Criminal Code of the Russian Federation, preventing its effective application in practice, and suggest ways to overcome them. In the research on the basis of comparison of the content of article 263.1 of the Criminal Code of the Russian Federation with the norms of the Federal Law “On transport security” and Decrees of the government of the Russian Federation analyzed some blank signs of transport security requirements violation. In the study we identify deficiencies of the legislative construction of article 263.1 of the Criminal Code of the Russian Federation, the necessity of its correction, and formulate proposals for changing the individual characteristics and the sanctions of article 263.1 of the Criminal Code of the Russian Federation. In particular we discuss the proposal to change the sanctions of part 1 of article 263.1 of the Criminal Code of the Russian Federation in connection with the inconsistency with the sanction of part 1 of article 118 of the Criminal Code of the Russian Federation. In addition, it is proposed to expand the range of subjects of crime under part 2 of article 263.1 of the Criminal Code of the Russian Federation.

scholarly journals Legal regulation of relations between Spain and Russia in the area of adoption of Russian children by Spanish citizens

2020 ◽  
pp. 85-93
Author(s):  
Viktoriia Kuznetsova ◽  
Elena Kargovskaia
Keyword(s):  
Russian Federation ◽  
Statistical Data ◽  
Scientific Research ◽  
Legal Regulation ◽  
Systemic Analysis ◽  
History Of Development ◽  
History Of ◽  
The Russian Federation ◽  
Historical Comparative ◽  
Spanish Legislation

This article conducts the analysis of legal regulation of relations between the Kingdom of Spain and the Russian Federation with regards to adoption of Russian children by Spanish citizens. The authors examine the history of development of bilateral Russian-Spanish cooperation; legal normative base, and procedure for the adoption of Russian orphans in the Russian and Spanish legislation. Statistical data is provided on the trends in adoption of Russian orphans by citizens of the Kingdom of Spain. The article employs the following methods of scientific research: historical, comparative-legal, statistical, and systemic analysis. The relevance of the selected topic is substantiated by the fact the for many years Spain demonstrates consistent interest in this question, ranking second among other countries that adopt children from the Russian Federation. At the same time, the legal and bureaucratic framework for realization of Russian-Spanish cooperation in this field requires improvements. The authors conclude that although the number of adopted Russian orphans by Spanish citizens has dropped in recent years, it is necessary to continue cooperation in this field by improving the existing legislation.

scholarly journals Unrestricted (absolute) rights and freedoms of man and citizen in the Constitution of the Russian Federation of 1993 and international acts

2019 ◽  
Vol 2019 (4) ◽  
pp. 69-75
Author(s):  
Aleksandr Podmarev
Keyword(s):  
Human Rights ◽  
Civil Rights ◽  
Russian Federation ◽  
Legal Status ◽  
Religious Affiliation ◽  
International Standards ◽  
Constitutional Court ◽  
Federal Law ◽  
The Russian Federation ◽  
The Individual

The 1993 Constitution of the Russian Federation as one of the principles of the legal status of an individual establishes the possibility of restricting human and civil rights and freedoms, while also providing for the necessary conditions for imposing such restrictions (the existence of a constitutional goal of restriction; setting restrictions only by federal law; proportionality; compliance with international standards of restrictions; prohibition restrictions on rights based on social, racial, national, linguistic or religious affiliation). The need for the existence of restrictions on the rights and freedoms of the individual is due to various reasons: the protection of the foundations of the constitutional order, the rights and freedoms of other persons, and the interests of the state. However, certain human rights and freedoms cannot be restricted under any circumstances; this so-called absolute rights and freedoms. But neither national legislation nor international law contain a precisely defined list of absolute rights and freedoms. The aim of the article is to identify in the Constitution of the Russian Federation of 1993 and in international acts unrestricted (absolute) rights and freedoms of a person and citizen. The relevance of the research topic for the Russian constitutional legal science is due to the fact that certainty in the understanding of the list of unrestricted rights and freedoms is necessary for the improvement of lawmaking and law enforcement activities. The article examines the provisions of the Constitution of Russia, the main international legal acts on human rights, the legal positions of the Constitutional Court of the Russian Federation.

scholarly journals Legal Regulation of Public Control Institution: International and Foreign Experience

2019 ◽  
pp. 155-171 ◽  
Author(s):  
V. V. Goncharov
Keyword(s):  
Civil Society ◽  
Russian Federation ◽  
Legal Regulation ◽  
Public Control ◽  
Foreign Experience ◽  
The Russian Federation ◽  
Historical Comparative ◽  
Definition Of ◽  
Control Institution ◽  
Goals And Objectives

The paper is devoted to the analysis of the limits and the possibility of using international and foreign experience of its organization and functioning in optimizing the institution of public control in the Russian Federation. The author defines the concept of public control in the Russian Federation. The necessity of using international and foreign experience in the organization and functioning of the institution of public control in the process of optimizing this institution of civil society in Russia in the following areas is substantiated: 1) regarding the formulation of the concept of the institution of civil society control over public authority; 2) in terms of its consolidation in regulatory legal acts; 3) by definition of its basic principles, goals and objectives; 4)on consolidation of the list of objects in respect of which control is exercised; 5) on the development and implementation of the main forms and methods of this control; 6) to institutionalize the diversity of its subjects, as well as their authority. In this regard, a number of amendments and additions to the current legislation of the Russian Federation regulating issues of public control are proposed. The author applies a number of methods of scientific research, in particular: historical, comparative legal, and formal logical analysis. This will not only solve modern problems that arise during the organization and functioning of public control in the Russian Federation, but also ensure its full development as a promising civil society institution. The paper proposes a number of changes and additions to the current legislation of Russia, regulating issues of public control. The results can be used both in educational and scientific, and in practical activities, including in lawmaking.

Formation of the concept of legal regulation of preimplantation genetic diagnosis in the Russian Federation in the context of ensuring and protecting reproductive freedom of the individual

2020 ◽  
Author(s):  
V.V. Komarova , N.A. Altinnik , G.N. Suvorov
Keyword(s):  
Preimplantation Genetic Diagnosis ◽  
Russian Federation ◽  
Assisted Reproductive Technologies ◽  
Medical Science ◽  
Genetic Diagnosis ◽  
Reproductive Technologies ◽  
Legal Regulation ◽  
Reproductive Freedom ◽  
The Russian Federation ◽  
The Individual

Objectives. The aim of this study is the formation of a concept of preimplantation genetic diagnosis (PGD) in the Russian Federation in the context of ensuring and protecting reproductive freedom of the individual. Material. The regulatory legal acts, the doctrinal sources of the Russian Federation are examined to identify key problems that impede the formation of the desired concept. Methods used: general philosophical, general scientific, private scientific, special (structural-legal, formal-legal). Results. The basic postulates of the concept of legal regulation of PGD in the Russian Federation are substantiated. As part of the analysis of domestic legislation, key problems are identified that impede the formation of the desired concept that meets the level of development of medical science and the needs of consumers of medical services. The conclusion is justified that it is necessary to fix at the legislative level the place of pre-plantation genetic tests in the assisted reproductive technologies system, thus giving PGD independent significance outside the context of the problems of infertility treatment. It has been argued that, in addition to the norms of the basic law on protecting the health of citizens, a separate sub-legislative normative legal act of the Ministry of Health of the Russian Federation should be developed in the system of legal regulation of PGD in Russia, forming a set of mandatory requirements for the PGD procedure, depending on diagnostic goals, as well as determining which methods are preferable depending on the goal and what results the consumer can count on. Conclusions. It is noted that in the system of norms on genetic research, special attention should be paid to genetic counseling, establishing mandatory requirements for the content of the consultation - in relation to PGD, this should include explanations regarding the algorithm and method of the study, the possibilities and limitations of this type of diagnosis for each a particular case, the features of its application to solve a single genetic problem.

scholarly journals The problems of popularization of science in the Russian Federation in the context of amendments to the legal regulation of educational activity

2021 ◽  
pp. 84-94
Author(s):  
Valeriy Aleksandrovich Polushkin
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Educational Activity ◽  
Russian Society ◽  
Negative Consequences ◽  
Effective Response ◽  
Popularization Of Science ◽  
Promotion Activity ◽  
The Russian Federation

The subject of this research is the relevant issues pertaining to popularization of science in the Russian Federation. The goal of this article lies in determination of the currently existing key issues of popularization of science in the Russian Federation: 1) the absence of effective response to the transformation of the traditional field of scientific promotion activity (distribution of new forms and methods of such activity); 2) imperfection of the new legal regulation of educational and scientific promotion activity, which may implicitly lead to negative consequences. The conducted research involves in theoretical conceptualization of scientific promotion activity in the digital age the novelties of legislative regulation of educational activity adopted in April 2021 (the so-called Law on Educational Activity). Unlike other works dedicated to the analysis of this law, this article assesses its basic provisions from the perspective of the effectiveness of achieving the goals set in the context of its impact upon the state of popularization of science in the Russian society. It is established that the model for preventing deterioration of the quality of educational content proposed in the Law on Educational Activity is not effective enough and may further reduce the quality of scientific promotion activity. Therefore, the purpose of imposed restrictions may fail to be achieved. The author believes that the more effective way would lie in intensification of the activity of traditional actors of popularization of science, rather than restriction of the activity of nontraditional actors of popularization of science.

scholarly journals Problems of integration of the Russian Federation into the system of international standards of auditing

2021 ◽  
Vol 83 (2) ◽  
pp. 272-276
Author(s):  
M. A. Khitskov
Keyword(s):  
Financial Reporting ◽  
Russian Federation ◽  
Financial Regulation ◽  
Legal Regulation ◽  
International Standards ◽  
Western World ◽  
International Economy ◽  
The Russian Federation ◽  
The Many ◽  
The Impact

Russia's integration into the international legal economy is extremely difficult. The main reason for this is the much later transition of the Russian Federation to a market-based economic system. The Russian Federation is more focused on domestic legislation, and although international sources of regulation are recognized on its territory, they do not have the same authority as in the legal systems of the Western world. Therefore, an important part of Russia's integration into the international economy is the synchronization of financial regulation in national systems. The article is devoted to one of the key points of Russia's integration into the international economy: the implementation of international accounting regulations and audit rules. In turn, the international standards for the regulation of auditing activities, their main goal is to create a single legal regulation of accounting statements. The relevance of the topic is determined on the one hand, by the importance of international markets and the attractiveness of Russia for foreign investors, and on the other, by the many problems that arise when trying to implement the norms of international law in the national legal field. The article examines the immediate difficulties and problems, as well as legal conflicts that arose in the process of implementing the norms of international financial law in the Russian Federation. The basis of the study was the cause-and-effect relationships, which become the basis for the occurrence of the above-mentioned problems. The article analyzes the linguistic, legal, moral and ethical contradictions that accompany the process of implementing the norms of international financial law in the national legal system of the Russian Federation. The analysis involves the consideration of problems in accordance with the moments of their occurrence. Further in the article the ways of solving the mentioned problems, the possibilities of overcoming legal conflicts, the ways of overcoming social and ethical contradictions are considered. In addition to the analysis of the legal essence of the process of implementation of international financial reporting standards, the article examines the situation of the modern market of audit services and the impact of audit practices on the system of regulation of the legal relations under study.

scholarly journals LEGAL REGULATION OF PUBLIC RELATIONS ON THE MEDICAL SECRECY IN THE KINGDOM OF DENMARK AND IN THE RUSSIAN FEDERATION: A SELECTIVE COMPARATIVE ANALYSIS

2017 ◽  
Vol 3 (4) ◽  
pp. 74-80
Author(s):  
Александр Павлов ◽  
Aleksandr Pavlov
Keyword(s):  
Comparative Analysis ◽  
Public Relations ◽  
Russian Federation ◽  
Social Relations ◽  
Legal Regulation ◽  
Scientific Methods ◽  
Analysis And Synthesis ◽  
The Russian Federation ◽  
Legal Forms ◽  
Historical Comparative

The purpose of this study is to conduct a selective analysis of the legislation of the Kingdom of Denmark that regulates public relations regarding medical secrecy in comparison with the legislation of the Russian Federation regulating similar relations. The relevance of the topic is determined by the need to study the specific features of the legal regulation of the social relations selected, as well as the possibility of extracting positive experience of legal regulation of the legal forms chosen – legal relations, legal forms, etc. The object of the study is the public relations that arise over the medical secrecy in the Kingdom of Denmark and in the Russian Federation. The subject of the study is the comparison of a legal institution of medical secrecy and a similar institution in the Russian Federation. The methodological basis of the research consists of general scientific methods of research – analysis and synthesis, systemstructural, formal-logical and analogies, as well as special methods – historical, comparative analysis, descriptive and other methods. The legal regulation of public relations regarding the medical secrecy of a citizen in the Kingdom of Denmark – in comparison with a similar category in the Russian Federation – has significant differences, which can be explained by the specific features of legal systems of both states belonging to different legal families. Despite the fact that in Denmark the legal regulation of relations regarding medical secrecy refers to the powers of bodies other than the legislature and the executive (competence of the Ministry of Health of the Kingdom of Denmark). It is characterized by perfect legal techniques and a wide and comprehensive coverage of regulated relations that are relevant and worthy to pay attention for the purpose of research and discussion. At the international level the Kingdom of Denmark, in fact, is not a party to international legal acts regulating social relations arising from medical secrecy (with the exception of several international legal acts). To a large extent, these issues are in the competence of national legislation.

scholarly journals Legal regulation of obtaining audit evidence in the system of international audit standards in force in the Russian Federation

2020 ◽  
pp. 71-76
Author(s):  
O. S. Sobol
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
International Standards ◽  
Test Items ◽  
Current Period ◽  
Audit Evidence ◽  
The Russian Federation ◽  
Audit Sampling ◽  
Audit Standards ◽  
International Audit

This article analyzes the procedure for obtaining audit evidence, the regulation of which is contained in international auditing standards. The key role in the system of international standards governing the receipt of audit evidence is played by ISA 200, ISA 500, recognized and operating in the current period in the Russian Federation. Taking into account the analysis of these ISAs and the directly related international audit standards, the concept and types of audit evidence are determined, their essential characteristics, audit procedures aimed at obtaining audit evidence, disclose methods for selecting test items in order to obtain audit evidence, including the audit sampling method, which allows for a conclusion on the entire set of elements to be drawn. In addition, the procedure for obtaining audit evidence in relation to certain items of the financial statements is determined.

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